Part 4Property income
Chapter 4Profits of property businesses: lease premiums etc
Certain administrative provisions
237Statement of accuracy for purposes of section 222
1
This section applies if any of the persons mentioned in subsection (3) provides an officer of Revenue and Customs with a statement showing—
a
whether or not there is, or may be, a receipt under section 222 (assignments for profit of lease granted at undervalue), and
b
the amount of any receipt.
2
The officer 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 company which assigned it, or
c
a person to whom it was assigned.