Revenue Note for Guidance
This section empowers the inspector to call for information where he/she has reason to believe that at any time material to a claim for group relief arrangements exist, or have existed —
The inspector is empowered to serve notice on a company, in relation to matters within the scope of this Part, requiring the company to furnish within 30 days a declaration or other information to satisfy the inspector as to the existence or non-existence of arrangements whether in writing or not for the transfer of relief, etc.
The notice may be served on a company surrendering group relief as well as on the company claiming the relief.
The notice may be served on the partners in a partnership.
Relevant Date: Finance Act 2021