# Taxation (International and Other Provisions) Act 2010, Paragraph 70

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

(1) If—
(a) a company has delivered a company tax return for an accounting period, but
(b) as a result of the submission of an interest restriction return, information contained in the company tax return is incorrect (for example, there is a change in the amount of profits on which corporation tax is chargeable),
the company must amend its company tax return for the accounting period so as to correct the information.
(1A) The amendment must be made before whichever is the later of—
(a) the end of the period of 3 months beginning with the day on which the interest restriction return was submitted, or
(b) the time limit given by paragraph 15(4) of Schedule 18 to FA 1998.
(2) If—
(a) a notice of determination under paragraph 56 or 58 is given to a company in relation to an accounting period, and
(b) the company has already delivered a company tax return for the period,
the company is treated as having amended its company tax return to take account of the determination.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7A/paragraph/70 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.