{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-24/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-24/paragraph-4.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/24/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) In section 11AB(1) (power to enquire into return of profits), after paragraph (c) (which is inserted by paragraph 2 of Schedule 19 to this Act), there shall be inserted\n“or\n(d) if it appears to the officer that a return delivered in response to a section 11 notice—\n(i) is or may be a return for the wrong period, or\n(ii) has become a return for the wrong period as a result of a direction under section 12(5A) of the principal Act,\nthe period for which the return should have been made;”.\n(2) After subsection (3) of that section there shall be inserted the following subsections—\n“(4) For the purposes of subsection (1)(d) above a return is a return for the wrong period in each of the cases set out below.\n(5) The first case is where—\n(a) the return is made for a period which ends in or at the end of the period specified in the section 11 notice and which in the return is treated as an accounting period; but\n(b) the period for which the return is made is not an accounting period of the company.\n(6) The second case is where—\n(a) the return is made for a part of the period specified in the section 11 notice which in the return is treated as not falling within an accounting period of the company; but\n(b) there is an accounting period ending in or at the end of the period specified in the section 11 notice.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 24 para. 4 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(28), Note of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(28)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/24/paragraph/4",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}