Modifications etc. (not altering text)
C1Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)
(1)Any application under section 1091 or 1092—
(a)must be in writing, and
(b)must contain particulars of the relevant transactions.
(2)The Commissioners may by notice require a person making an application under section 1091 or 1092 to provide further particulars for the purpose of enabling them to make their decision.
(3)The power under subsection (2) must be exercised within 30 days of the receipt of—
(a)the application, or
(b)any further particulars previously required under subsection (2).
(4)If a notice under subsection (2) is not complied with within 30 days, or any longer period that the Commissioners may allow, the Commissioners need not proceed further on the application.