Paragraph 71 F1
United Kingdom
The Commissioners may by regulations—
make provision generally for the purposes of F2paragraph 70(2), and
make provision for other cases where a company is to be treated as having amended its company tax return.
The provision that may be made by the regulations includes provision—
permitting or requiring the company to deliver an amended company tax return for the accounting period;
specifying amendments that may or must be made in the return;
specifying a time limit for the delivery of the return that is later than that determined under paragraph 15(4) of Schedule 18 to FA 1998 (amendment of return by company).
Annotations
Textual amendments
- F1
Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)
- F2
Words in Sch. 7A para. 71(1)(a) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 8 para. 17(2)
Notes on Regulations for purposes of paragraph 70(2) etc
Textual amendments
- F2
Words in Sch. 7A para. 71 cross-heading substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 8 para. 17(3)