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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 30 November 1997 - onwards
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427. Information as to arrangements for transferring relief, etc.

(1) In this section, section 417(3) and sections 424 to 426, "arrangements" means arrangements of any kind, whether in writing or not.

(2) Where a company -

(a) makes a claim for group relief,

(b) being a party to a leasing contract (within the meaning of section 425) claims relief as mentioned in subsection (1)(b) of that section, or

(c) being a member of a partnership, claims any relief which, if section 426(3) applied in relation to it, it would not be entitled to claim,

and the inspector has reason to believe that any relevant arrangements may exist, or may have existed at any time material to the claim, then, at any time after the claim is made, the inspector may serve notice in writing on the company requiring it to furnish the inspector, within such time, being not less than 30 days, from the giving of the notice as the inspector may direct, with -

(i) a declaration in writing stating whether or not any such arrangements exist or existed at any material time,

(ii) such informati

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