Section 1093 — Corporation Tax Act 2010: Requirements relating to applications for clearance

Requirements relating to applications for clearance 1093 1 Any application under section 1091 or 1092—

a must be in writing, and b must contain particulars of the relevant transactions.

2 The Commissioners may by notice require a person making an application under section 1091 or 1092 to provide further particulars for the purpose of enabling them to make their decision.

3 The power under subsection (2) must be exercised within 30 days of the receipt of—

a the application, or b any further particulars previously required under subsection (2).

4 If a notice under subsection (2) is not complied with within 30 days, or any longer period that the Commissioners may allow, the Commissioners need not proceed further on the application.