Paragraph 385

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

Sch. 1 para. 179(2)(a) omitted by Finance Act 2008 s. 41(7)(k)
Sch. 1 para. 179(2)(b) omitted by Finance Act 2008 s. 41(7)(k)
Sch. 1 para. 232 repealed by Finance Act 2012 Sch. 39 para. 28(1)
Sch. 1 para. 180 omitted by Finance Act 2008 s. 41(7)(k)
Sch. 1 para. 181 omitted by Finance Act 2008 s. 41(7)(k)

(1)

Amend Schedule 18 (company tax returns, assessments and related matters) as follows.

(2)

In paragraph 3 after sub-paragraph (4) insert—

“(5)
Sub-paragraph (1)(b) has effect as if the reference to the Corporation Tax Acts included a reference to sections 911, 912, 914 and 915 of the Income Tax Act 2007.”

(3)

In paragraph 20 after sub-paragraph (3) insert—

“(4)
In the application of this paragraph to an error relating to information required in a return by virtue of paragraph 3(5), this paragraph has effect as if—
(a)
the reference in sub-paragraph (1) to a tax-related penalty were a reference to an amount not exceeding £3,000, and
(b)
sub-paragraphs (2) and (3) were omitted.”

(4)

In paragraphs 22(3)(a) and 23(3)(a) for sub-paragraph (ii) substitute—

“(ii)
section 495(1) or 975(2) or (4) of the Income Tax Act 2007 (statements about deduction of income tax),”.