With the introduction of the new clearance process (announced on 1 April 2008) the Revenue and Customs Brief 41/07 is being withdrawn.
This brief gave details of an early extension of clearance work in two particular areas of tax law: stamp duty land tax from Royal Assent of Finance Act 2007 and substantial shareholding exemption from 1 June 2007.
Applications in respect of these two areas should now be made in accordance with the new process.