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Income Tax Act 2007
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Changes over time for: Section 770
Version Superseded: 15/09/2016
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- 06/04/2007- Amendment
- 13/10/2011
Point in time - 15/09/2016- Amendment
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770Clearance procedureU.K.
This section has no associated Explanatory Notes
(1)This section applies if a person considers that the condition mentioned in section 756(3)(a), (b) or (d) may be met as respects a gain of a capital nature which that person—
(a)has obtained from the disposal of land, or
(b)would obtain from a proposed disposal of land.
(2)The person may provide the Commissioners for Her Majesty's Revenue and Customs with written particulars showing how the gain has arisen or would arise.
(3)The Commissioners must notify the person whether or not they are satisfied that, in the circumstances described in the particulars, the person will not, or would not, be liable to tax on the gain under this Chapter.
(4)The notification must be given before the end of the period of 30 days beginning with the day after that on which the particulars are received.
(5)A person notified by the Commissioners under this section that they are so satisfied is not liable to income tax on the gain under this Chapter.
(6)A notification under this section about the Commissioners' decision concerning a gain is void if the particulars given under this section about the gain do not make a full and accurate disclosure of all facts and considerations relating to it which are material to the decision.
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