the Covenantors in writing of the existence or possibility of such reduction as soon as is reasonably practicable.
9
TAX RETURNS
9.1 The Covenantors or their duly appointed agents shall, at the Covenantors’ cost:
9.1.1 prepare, submit and deal with all computations and returns relating to Tax Liabilities; and
9.1.2 prepare, submit and deal with all claims, elections, surrenders, disclaimers, notices and consents for the purposes of Tax liabilities in respect of all periods relevant for the purposes of Tax liabilities ending on or before Completion. 9.2 The Covenantors shall deliver all documents relevant to periods ending on or before Completion that are required to be authorised and signed by the Company to the Buyer for authorisation and signing prior to submission. If a time limit applies in relation to the submission of any such document, the Covenantors shall ensure that the Buyer receives the document no later than ten Business Days before the expiry of the time limit. 9.3.1 subject to clause 9.3.2 below, procure that the Company shall cause any such document delivered to it under clause 9.2 to be so authorised and signed as soon as reasonably practicable by and on behalf of the Company, and submitted to the appropriate Tax Authority as soon as reasonably practicable (and in any event within any relevant time limit provided that the Covenantors have complied with clause 9.2); 9.3.2 be under no obligation to procure the authorisation, signing or submission to a Tax Authority of any document delivered to it under clause 9.2 which it considers in its reasonable opinion to be false or misleading in a material respect, or which would require fraudulent or dishonest conduct on the part of the Buyer or the Company. 9.3 The Buyer shall:
9.4
The Covenantors shall procure that the Buyer:
9.4.1 is kept fully informed of the progress of all matters relating to the Taxation affairs of the Company in relation to clause 9.1 above;
9.4.2 receives copies of, or extracts from, all written correspondence to, or from, any Tax Authority insofar as it is relevant to the matters referred to in clause 9.1 above;
9.4.3 receives drafts of any documents which are to be submitted. If a time limit applies in relation to the submission of any document, the Covenantors shall ensure that the Buyer receives the document no later than 15 Business Days before the expiry of the time limit; and
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