The Co-ownership Contractual Schemes (Tax) Regulations 2025
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Change 1
32 Determination of application under regulation 31 and referral to tribunal
(1) HMRC must determine an application under regulation 31 and notify the applicant of their decision before the end of the period of 30 days— (a) beginning with the day on which the application was made, or (b) if, in relation to the application, one or more notices have been given under Schedule 36 to FA 2008, beginning with the last day on which information must be provided under the last notice given. (2) Any notice given under Schedule 36 to FA 2008 requiring further information in relation to the application must allow the operator at least 30 days from the date of issue of the notice to comply with it. (3) An application may be refused by HMRC if— (a) the conditions for making the application set out in regulation 31(1) are not met, (b) the application does not comply with the requirements set out in regulation 31(3), (c) the application, or information provided in connection with it, is incorrect, (d) information in respect of the application required to be provided by a notice under Schedule 36 to FA 2008 is not provided within the time specified, or (e) there are tax avoidance arrangements in relation to the transactions to which the withdrawal of seeding relief applies. (4) Where the application is refused, the notice must set out— (a) the grounds for the refusal, and (b) the date by when the tax must be paid. (5) Where an application is refused, the operator may refer the application for postponement to the tribunal within the period of 30 days beginning with the date of the document notifying HMRC’s decision on the application. (6) For the purposes of paragraph (3)(e), “arrangements” are tax avoidance arrangements in relation to a transaction if their main object, or one of their main objects, is the avoidance of liability to stamp duty land tax, and “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.
32 Determination of application under regulation 31 and referral to tribunal
(1) HMRC must determine an application under regulation 31 and notify the applicant of their decision before the end of the period of 30 days— (a) beginning with the day on which the application was made, or (b) if, in relation to the application, one or more notices have been given under Schedule 36 to FA 2008, beginning with the last day on which information must be provided under the last notice given. (2) Any notice given under Schedule 36 to FA 2008 requiring further information in relation to the application must allow the operator at least 30 days from the date of issue of the notice to comply with it. (3) An application may be refused by HMRC if— (a) the conditions for making the application set out in regulation 31(1) are not met, (b) the application does not comply with the requirements set out in regulation 31(3), (c) the application, or information provided in connection with it, is incorrect, (d) information in respect of the application required to be provided by a notice under Schedule 36 to FA 2008 is not provided within the time specified, or (e) there are tax avoidance arrangements in relation to the transactions to which the withdrawal of seeding relief applies. (4) Where the application is refused, the notice must set out— (a) the grounds for the refusal, and (b) the date by when the tax must be paid. (5) Where an application is refused, the operator may refer the application for postponement to the tribunal within the period of 30 days beginning with the date of the document notifying HMRC’s decision on the application. (6) For the purposes of paragraph (3)(e), “arrangements” are tax avoidance arrangements in relation to a transaction if their main object, or one of their main objects, is the avoidance of liability to stamp duty land tax, and “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.
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