428 Decision on application for clearance
Corporation Tax Act 2009 (2009 c 4) | Legislation

428  Decision on application for clearance

(1)     The Commissioners for Her Majesty's Revenue and Customs must notify their decision on an application under section 426(2) to the applicant—

(a)     within 30 days of receiving the application, or

(b)     if they give a notice under section 427(3), within 30 days of the notice

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