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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 749 is up to date with all changes known to be in force on or before 30 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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749Effect of clearance notification under section 748U.K.
This section has no associated Explanatory Notes
(1)This section applies if the Commissioners for Her Majesty's Revenue and Customs notify a company under section 748 that they are satisfied that a transaction or transactions, as described in the particulars provided under that section, were or will be such that no counteraction notice ought to be served about the transaction or transactions.
(2)No such notice may be served on the company in respect of the transaction or transactions.
(3)But the notification does not prevent such a notice being served on the company in respect of transactions including not only the ones to which the notification relates but also others.
(4)The notification is void if the particulars and any further information given under section 748 about the transaction or transactions do not fully and accurately disclose all facts and considerations which are material for the purposes of that section.
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