Section 237 — Corporation Tax Act 2009: Statement of accuracy for purposes of section 222

Statement of accuracy for purposes of section 222 237 1 This section applies if any of the persons mentioned in subsection (3) provides an officer of Revenue and Customs with a statement showing—

a whether or not there is, or may be, a receipt under section 222 (assignments for profit of lease granted at undervalue),

and b the amount of any receipt.

2 The officer must certify the accuracy of the statement, if satisfied as to its accuracy.

3 The persons referred to in subsection (1) are—

a the landlord who granted the lease, b a company which assigned it, or c a person to whom it was assigned.