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'