Provision of information by undertaking lead 16SA

1

An undertaking lead must provide to HMRC such information and evidence as specified in a notice published by HMRC which may include information in relation to—

a

applicable de minimis state aid limits in relation to claimants and de minimis state aid granted to persons in the single undertaking for which it is the undertaking lead; and

b

details of the persons in the single undertaking, the trade carried on by those persons and the relationships between those persons.

2

The information and evidence must be given within such time and in the form and manner specified in the notice.

3

If required to do so by notice in writing given by an HMRC officer, the undertaking lead must provide to the officer such information and evidence in relation to any claim for relief made by a person in the single undertaking as the officer reasonably specifies within such time and in the form and manner specified in the notice.

4

HMRC must publish a notice specifying the matters referred to in paragraphs (1) and (2).