Paragraph 5
In section 11 of the Management Act, after subsection (5) there shall be added—
“(6)A notice under this section may require the inclusion in the return of particulars of advance corporation tax paid by the company (and not repaid) and of any surplus advance corporation tax carried forward under section 85(4) of the Finance Act 1972.”
Notes on Schedule 24
Modifications
- C1
The text of Schedule 24 is substantially in the form in which it was originally enacted: it was not reproduced in full in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.