{
  "url": "https://openlegislation.uk/finance-act-1983/schedule-8/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-1983/schedule-8/paragraph-11.json",
  "legislation": "ukpga/1983/28",
  "legislation_title": "Finance Act 1983",
  "legislation_url": "https://openlegislation.uk/finance-act-1983",
  "path": "schedule/8/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(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.\n(2) Section 1122 of the Corporation Tax Act 2010 (connected persons) applies for the purposes of this paragraph.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/28/schedule/8/paragraph/11",
    "retrieved_at": "2026-10-29T10:09:17.880534+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}