Section 832 — Corporation Tax Act 2009: Procedure on application for clearance

Procedure on application for clearance 832 1 This section applies in relation to an application under section 831(2).

2 The application must be in writing and must contain particulars of the operations that are to be effected.

3 The Commissioners for Her Majesty's Revenue and Customs may by notice require the applicant to provide further particulars for the purpose of enabling them to make their decision.

4 Such a notice may only be given within 30 days of the receipt of the application or of any further particulars previously required under subsection (3).

5 If such a notice is not complied with within 30 days or such longer period as the Commissioners for Her Majesty's Revenue and Customs may allow, they need not proceed further on the application.