Commentary on Sections Overview Section 252: Further provisions about receipt notices
521.This section makes further provisions about receipt notices. It is based on section 26(12) of F(No 2)A 2005.
522.Subsections (1) and (2), refer to an officer of Revenue and Customs. This is a minor change in the law: see the commentary on section 249 and Change 2 in Annex 1.