Section 300 | Statement of accuracy for purposes of section 282

(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 282 (assignments for profit of lease granted at undervalue), and

(b)the amount of any receipt.

(2)an officer of Revenue and Customs 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 person who assigned it, or

(c)a person to whom it was assigned.