Paragraph 11
United Kingdom
(1)
A return made by a participator for a chargeable period under paragraph 2 of Schedule 2 to the principal Act shall give details of any qualifying receipt (whether received by him or by a person connected with him) of which details have not been given in a return made by him for an earlier chargeable period.
(2)
F1Section 1122 of the Corporation Tax Act 2010 (connected persons) applies for the purposes of this paragraph.
Annotations
Textual amendments
- F1
Words in Sch. 8 para. 11(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 179 (with Sch. 2)