117 Company tax returns, assessments and related matters
Finance Act 1998 (1998 c 36) | Legislation

Corporation tax self-assessment

117  Company tax returns, assessments and related matters

(1)     The provisions of Schedule 18 to this Act have effect in place of—

(a)     the provisions of Parts II and IV of the Taxes Management Act 1970 (returns, assessment and claims), so far as they relate to corporation tax,

(b)

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