# Finance Act 1996, Paragraph 4

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

(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
“or
(d) if it appears to the officer that a return delivered in response to a section 11 notice—
(i) is or may be a return for the wrong period, or
(ii) has become a return for the wrong period as a result of a direction under section 12(5A) of the principal Act,
the period for which the return should have been made;”.
(2) After subsection (3) of that section there shall be inserted the following subsections—
“(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.
(5) The first case is where—
(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
(b) the period for which the return is made is not an accounting period of the company.
(6) The second case is where—
(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
(b) there is an accounting period ending in or at the end of the period specified in the section 11 notice.”

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/24/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-24/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.