Paragraph 88 sets out the detailed procedure for obtaining
advance clearance for a transaction in accordance with
FA02/SCH29/PARA84 - 87. The clearances are dealt with at Head
Office. Current arrangements can be checked on the
HMRC
Internet site.
Applications should be sent to Anti-Avoidance Group,
Clearance and Counteraction Team, 22 Kingsway, London WC2B 6NR or
faxed to 020 7438 4409.
Where an application is also being made under TCGA92/S138,
S139 (5), S140B or S140D; or ICTA88/S215, ICTA88/S225, ICTA88/S707
or ITA07/S701 only one joint application need be made, although it
should indicate clearly what clearances are required.
Where the application contains stock market sensitive
information please refer to
our
website for more information.
Please show clearly at the start of your letter what
clearances you require.
Applications should be sent to:
reconstructions@hmrc.gsi.gov.uk
Please see
our
website for more information about email applications.
The legal requirements for the application and its processing are set out in CIRD42110.
