{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-98",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-98.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/18/paragraph/98",
  "kind": "paragraph",
  "number": "98",
  "heading": null,
  "text": "In this Schedule the expressions listed below are defined or otherwise explained by the provisions indicated—\nthe Board\nparagraph 95(6)\nclosure notice\nparagraph 32(1)\ncompany tax return\nparagraph 3(1)\ndelivery (in relation to company tax return)\nparagraph 4\ndiscovery assessment\nparagraph 41(1)\ndiscovery determination\nparagraph 41(2)\nfiling date\nparagraph 14\nInland Revenue\nparagraph 95\nnotice of enquiry\nparagraph 24(1)\nnotice requiring company tax return\nparagraph 3(1)\nSE (in Part 10A)\nparagraph 87C\nself-assessment\nparagraph 7\nself-assessment appointed day\nparagraph 96\ntax\nparagraph 1 (and see paragraphs 63(3) and 64(5))\ntax payable\nparagraph 8\nTIOPA 2010\nparagraph 97A\nwrong period (return for)\nparagraph 26(2) to (4)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 18 para. 98 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 108(3) (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 18 para. 98 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 321(7) (with Sch. 9 paras. 1-9, 22)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/98",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
}