# Finance Act 1998, Paragraph 77D


(1) In accordance with Requirement 1 in section 259ZMB of TIOPA 2010, an allocation claim in respect of all or part of the DII surplus of a company (“company A”) requires the company's consent.
(2) The necessary consent must be given—
(a) by notice in writing,
(b) to an officer of Revenue and Customs,
(c) at or before the time the allocation claim is made.
Otherwise the allocation claim is ineffective.
(3) An allocation claim by company B is ineffective unless it is accompanied by a copy of the notice of consent to the allocation claim given by company A.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/77D (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-77D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.