BIM60400 - Land transactions: ICTA88/S776:
Clearance applications: Reference to Business Tax (Technical)
Clearance applications should be submitted to Business Tax
(Technical) in any of the following circumstances:
- where you think ICTA88/S776 will apply and
you wish to refuse the clearance, or
- where the application presents unusual
difficulties.
Your report should-
- state the reason (s) for your
submission,
- 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 District file,
and
- be prominently headed 'urgent - time
limit'
