{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-71",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-71.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "schedule/7A/paragraph/71",
  "kind": "paragraph",
  "number": "71",
  "heading": null,
  "text": "(1) The Commissioners may by regulations—\n(a) make provision generally for the purposes of paragraph 70(2), and\n(b) make provision for other cases where a company is to be treated as having amended its company tax return.\n(2) The provision that may be made by the regulations includes provision—\n(a) permitting or requiring the company to deliver an amended company tax return for the accounting period;\n(b) specifying amendments that may or must be made in the return;\n(c) 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).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 7A para. 71(1)(a) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 8 para. 17(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/schedule/7A/paragraph/71",
    "retrieved_at": "2026-10-29T09:10:17.008829+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."
}