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(1)An officer of Revenue and Customs may give a company a notice under this section if—
(a)the company is UK resident, and
(b)the officer considers on reasonable grounds that each of the receipt scheme conditions is or may be met in relation to the company.
(2)In this Part—
(a)a notice under this section is referred to as a “receipt notice”, and
(b)“the receipt scheme conditions” means the conditions specified in section 250.
(3)For the consequences of a receipt notice, see section 254.
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