Part 8 Company tax returnsF1
- Elections under section 375, 377 or 380
- Amendments to take account of operation of this Part of this Act (including elections)
- Other cases where company must amend its return etc
- Failure to comply with a requirement to amend company tax return
- Regulations for purposes of paragraph 70(2) etc
- Consequential claims to company tax returns
- Meaning of “company tax return”
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)