1092 Advance clearance of payments

Section 1092 Advance clearance of payments

Corporation Tax Act 2010 (2010 c 4) | Legislation

1092  Advance clearance of payments

(1)     If—

(a)     a person intending to make a payment applies under this section to the Commissioners, and

(b)     before the payment is made the Commissioners notify the person that they are satisfied that the payment meets the conditions set out in subsection (2),

the payment

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