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Finance Act 1998
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71(1)Notice of consent by the surrendering company must contain all the following details—
(a)the name of the surrendering company;
(b)the name of the company to which relief is being surrendered;
(c)the amount of relief being surrendered;
(d)the accounting period of the surrendering company to which the surrender relates;
(e)the tax district references of the surrendering company and the company to which relief is being surrendered.
Otherwise the notice is ineffective.
(2)Notice of consent may not be amended, but it may be withdrawn and replaced by another notice of consent.
(3)Notice of consent may be withdrawn by notice to the officer of the Board to whom the notice of consent was given.
(4)Except where the consent is withdrawn under paragraph 75 (withdrawal in consequence of reduction of amount available for surrender), the notice of withdrawal must be accompanied by a notice signifying the consent of the claimant company to the withdrawal.
Otherwise the notice is ineffective.
(5)The claimant company must, so far as it may do so, amend its company tax return for the accounting period for which the claim was made so as to reflect the withdrawal of consent.
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