Transactions in land: Clearance applications: Reference to CTISA (Technical)
S770 Income Tax Act 2007, S831 Corporation Tax Act 2010
This guidance applies only if you are an officer authorised to deal with clearance applications (see BIM60395).Advice should be sought from CTISA (Technical) in any of the following circumstances:
- where you think the transactions in land provisions apply and you wish to refuse the clearance, or
- where the application presents unusual difficulties.
Your report to CTISA (Technical) should:
- state the reason(s) for your consulting the specialist team,
- set out your reasons for wishing to refuse the application, or of the difficulties it presents, as appropriate,
- be accompanied by a copy of the clearance application,
- be accompanied by the applicant’s file, and
- be prominently headed ‘urgent - time limit’.