Yn ddilys o 19/07/2006
109NoticeU.K.
(1)If a company (which satisfies the requirement in section 106(1)) gives a notice under this section specifying an accounting period from the beginning of which this Part is to apply to the company, this Part shall apply to the company from the beginning of that accounting period.
(2)A notice—
(a)must be given in writing to the Commissioners for Her Majesty's Revenue and Customs,
(b)must be given before the beginning of the specified accounting period,
(c)must be accompanied by a statement by the company that Conditions 1 to 6 in section 106 are reasonably expected to be satisfied in respect of the company throughout the specified accounting period, and
(d)must contain such other information, and be accompanied by such other documents, as may be prescribed by regulations made by the Commissioners for Her Majesty's Revenue and Customs.