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CTM21210 | ACT: FID: general: election: information powers

From HM Revenue & Customs · Company Taxation Manual

ICTA88/S246H

Where a company’s form CT61 showed that it had paid an FID, you could require the company to give you further information, including details of the recipient of the FID. The penalty provisions of TMA70/S98 applied to these notices under ICTA88/S246H.