Introduction Details of the Sections Section 288: Documents Relating to the Code
13.This section sets out that changes to any document published by HMRC in relation to the Code must be consulted upon and HMRC must take account of any consultation responses. This does not apply to the first publication of the governance protocol on               5 December 2014 or any documents published before Royal Assent of Finance Act 2014    (17 July 2014).