Part 2: Remedies Section 24: Effect of information notice and attendance notice
Section 24 provides that, when calculating the assessment period under section 23, any period of time between the Secretary of State notifying the recipients of the call-in notice (see section 1) that an information notice (see section 19) or attendance notice (see section 20) has been issued, and the Secretary of State notifying those persons that either the requirements of the notice have been complied with or that the time allowed for compliance has passed, is to be discounted.