Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Section 1093 is up to date with all changes known to be in force on or before 11 June 2025. 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.
(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.
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