Paragraph 19
An application under paragraph 18 must—
be in writing, and
contain particulars of the arrangements or the thing done or proposed to be done.
HMRC Commissioners may by notice require C to provide further particulars in order to enable them to determine the application.
A requirement may be imposed under sub-paragraph (2) within 30 days of the receipt of the application or of any further particulars required under that sub-paragraph.
If a notice under that sub-paragraph is not complied with within 30 days or such longer period as HMRC Commissioners may allow, they need not proceed further on the application.
HMRC Commissioners must give notice to C of their decision on an application under paragraph 18—
within 30 days of receiving the application, or
if they give a notice under sub-paragraph (2), within 30 days of that notice being complied with or within such longer period as may be agreed with C.
If any particulars provided under this paragraph do not fully and accurately disclose all facts and considerations material for the decision of HMRC Commissioners, any resulting notice under paragraph 18 is void.