# Corporation Tax Act 2009, Section 1179AC: Company tax returns

Extent: E+W+S+N.I.

(1) In this Part, “company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1)).
(2) Any amendment to a company tax return that must be made by virtue of this Part, and any assessment to give effect to such a requirement, can be made despite any limitation on the time within which such an amendment or assessment can normally be made.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1179AC (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1179AC
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.