Document ID: chunk:federal_register_of_legislation:C2010C00184:clause:4_19:p2
Version: federal_register_of_legislation:C2010C00184
Segment Type: clause
Provision Reference: sch 4 cl 19 (pt 2/2)
Character Range: 120426–121270

this section applies; and
 (c) either:
 (i) the trustee could not reasonably have foreseen the event that caused the statement not to be a correct TB statement; or
 (ii) the statement is not a correct TB statement because of an inadvertent error; and
 (d) either:
 (i) before any trustee beneficiary non‑disclosure tax becomes due and payable on the untaxed part as a result of this section applying; or
 (ii) before the end of 4 years after any such tax becomes due and payable;
  the trustee advises the Commissioner in writing of any change that is necessary to make the statement a correct TB statement about the share;
this section does not apply, and is taken never to have applied, to the untaxed part.

Note: The heading to section 102UK is replaced by the heading "Trustee beneficiary non‑disclosure tax where no correct TB statement".