(1) Where it appears to the inspector that the determination of any amount on which a person may be chargeable to income tax or corporation tax by virtue of section 98, 99 or 100 may affect the liability to income tax or corporation tax of other persons, the inspector shall give notice in writing to those persons as well as to the first-mentioned person of the determination the inspector proposes to make and of the rights conferred on them by this section.
(2) Any person to whom such a notice is given may within 21 days after the date on which it is given object to the proposed determination by notice in writing given to the inspector, and section 933(7) shall apply, with any necessary modifications, in relation to any such notice as it applies in relation to a notice of appeal under section 933.
(a) Subject to paragraph (b), where notices have been given under subsection (1) and no notice of objection is duly given under subsection (2), the inspector shall make the determination a
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