Part 4Property income
C1Chapter 4Profits of property businesses: lease premiums etc
Annotations:
Modifications etc. (not altering text)
Certain administrative provisions
237Statement of accuracy for purposes of section 222
1
This section applies if any of the persons mentioned in subsection (3) provides an officer of Revenue and Customs with a statement showing—
a
whether or not there is, or may be, a receipt under section 222 (assignments for profit of lease granted at undervalue), and
b
the amount of any receipt.
2
The officer must certify the accuracy of the statement, if satisfied as to its accuracy.
3
The persons referred to in subsection (1) are—
a
the landlord who granted the lease,
b
a company which assigned it, or
c
a person to whom it was assigned.
Pt. 4 Ch. 4 applied by 2010 c. 8, s. 436(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))