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Legislation
Corporation Tax Act 2010

Crossheading Advance clearance

  • Section 1091 Advance clearance of distributions
  • Section 1092 Advance clearance of payments
  • Section 1093 Requirements relating to applications for clearance
  • Section 1094 Decision of the Commissioners or tribunal
  1. Advance clearance
  2. Requirements relating to applications for clearance

Section 1093 | Requirements relating to applications for clearance

From legislation.gov.uk

(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.

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