Section 272 | Commissioners notice

(1)The Commissioners may set out in a notice published by them—

(a)matters on which an HMRC officer may not give an advance tax clearance;

(b)things that an HMRC officer must, may or may not take into consideration in deciding whether it is appropriate to—

(i)give or modify an advance tax clearance in relation to a qualifying investment project or any particular question relating to such a project, or

(ii)extend the period for which an advance tax clearance binds HMRC;

(c)provision about who an HMRC officer must, may or may not include in an advance tax clearance, if given, as the qualifying person or persons as regards whom the clearance is binding;

(d)steps qualifying persons must take before an HMRC officer may give an advance tax clearance;

(e)how to make, the information to be provided in and the documents to be supplied with applications and notifications under sections 266 to 269.

(2)Unless it is prohibited by a notice under this section, nothing in such a notice prevents an HMRC officer taking into consideration things not mentioned in the notice in deciding whether it is appropriate to—

(a)give, or modify, an advance tax clearance, or

(b)extend the period for which such a clearance binds HMRC.

(3)A notice published by the Commissioners under this section may be amended or withdrawn by a further notice.