There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 300.
(1)This section applies if any of the persons mentioned in subsection (3) provides [F1an 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)[F1an 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.
Textual Amendments
F1Words in s. 300(1)(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 ss. 50, 53(1), {Sch. 4 para. 132(1)}; S.I. 2005/1126, art. 2(h)
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