# Finance Act 1987, Paragraph 11

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

(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) Section 1122 of the Corporation Tax Act 2010 (connected persons) applies for the purposes of this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/1987/16/schedule/13/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-1987/schedule-13/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.