Commentary on Sections Overview Overview Section 125: Effect of, and deadline for, presenting a case
271.This section supplements section 124. It is based on section 815AA(4) to (6) of ICTA, section 277(1) of TCGA and section 194(1) of FA 1993.
272.Subsection (2)(a) includes a minor change in the law. See the commentary on section 124(4) and Change 8 in Annex 1.