Part II Company Tax Return
Finance Act 1998 (1998 c 36) | Legislation

Part II Company Tax Return

Company tax return

3

(1)     [An officer of Revenue and Customs] may by notice require a company to deliver a return (a “company tax returnâ€) of such information, accounts, statements and reports—

(a)     relevant to the tax liability of the company, or

(b)     otherwise relevant to the application of the Corporation Tax Acts to the company,

as may reasonably be required by the notice.

(2)     Different information, accounts, statements and reports may be required from different descriptions of company.

(3)     A company tax return must include a declaration by the person making the return that the return is to the best of his knowledge correct and complete.

(4)     The return must be delivered to the officer of the Board by whom the notice was issued not later than the filing date.

[(5)     Sub-paragraph (1)(b) has effect as if the reference to the Corporation Tax Acts included a reference to sections 911 [and 912] of the Income Tax Act 2007]

[3A

(1)     Her Majesty's Revenue and Customs may from time to time publish requirements as to the information, accounts, statements and reports which a company must deliver as part of its company

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