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Corporation Tax Act 2009
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Corporation Tax Act 2009, Section 678 is up to date with all changes known to be in force on or before 22 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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678Procedure on application for clearanceU.K.
This section has no associated Explanatory Notes
(1)This section applies in relation to an application under section 677(2).
(2)The application must be in writing and must contain particulars of the operations which are to be effected.
(3)The Commissioners for Her Majesty's Revenue and Customs may by notice require the applicant to provide further particulars for the purpose of enabling them to make their decision.
(4)Such a notice may only be given within 30 days of the receipt of the application or of any further particulars previously required under subsection (3).
(5)If such a notice is not complied with within 30 days or such longer period as the Commissioners for Her Majesty's Revenue and Customs may allow, they need not proceed further on the application.
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