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Schedule 18 Company tax returns, assessments and related mattersC1C2C3C4C5C6C7C8

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. IIntroduction
  2. IICompany tax return
  3. IIIDuty to keep and preserve records
  4. IVEnquiry into company tax return
  5. VRevenue determinations and assessments
  6. VIOverpaid tax, excessive assessments or repayments, etc
  7. VIIGeneral provisions as to claims and elections
  8. VIIIClaims for group relief and group relief for carried-forward losses
  9. 8AClaims for allocation of surplus dual inclusion income
  10. IXClaims for capital allowances
  11. IXAClaims for R&D expenditure credits or R&D tax relief
  12. 9BClaims relating to remediation of contaminated or derelict land
  13. 9BAClaims for relief under Schedule 12 to the Finance Act 2002
  14. 9CClaims for relief under Schedule 13 to the Finance Act 2002
  15. 9DClaims under Parts 14A to 15E of the Corporation Tax Act 2009
  16. 9EDesignation of losses as unrestricted losses for the purposes of Chapter 3 of Part 7A of the Corporation Tax Act 2010
  17. XSpecial provisions
  18. 10ASEs
  19. XISupplementary provisions

Annotations

Modifications

C1

Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)

C2

Sch. 18 modified (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)

C3

Sch. 18 applied (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 61

C4

Sch. 18 applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454), regs. 1, 13

C5

Sch. 18 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(b)

C6

Sch. 18: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), s. 87(5)(a)(6)

C7

Sch. 18 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(4) (with Sch. 16 para. 11(5))

C8

Sch. 18 applied (with modifications) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 303(7)(8) (with s. 303(6))