SCHEDULE 19 Company Tax Returns, etc: Minor and Consequential Amendments
Finance Act 1998 (1998 c 36) | Legislation

SCHEDULE 19 Company Tax Returns, etc: Minor and Consequential Amendments

Section 117(3)

Taxes Management Act 1970 (c 9)

1

The following provisions of the Taxes Management Act 1970 shall cease to have effect—

section 10 (notice of liability to corporation tax),

section 11 (return of profits),

section 11AA (return of profits to include self-assessment),

section 11AB (power to enquire into return of profits),

sections 11AC to 11AE (modifications of sections 11AA and 11AB for certain insurance companies and friendly societies).

2

In section 12(2) of the Taxes Management Act 1970 (information about chargeable gains), omit “or section 11â€.

3

In section 12AA(7) of the Taxes Management Act 1970 (partnership return: information about chargeable gains), after “section 12(2) of this Act†insert “or paragraph 13 of Schedule 18 to the Finance Act 1998â€.

4

.Ìý.Ìý.

5

.Ìý.Ìý.

6

In section 12B(1) of the Taxes Management Act 1970 (records to be kept for purposes of returns), omit “, 11â€.

7

In section 19A(1) of the Taxes Management Act 1970 (power to call for documents for purposes of certain enquiries), omit “, 11AB(1)â€.

8

.Ìý.Ìý.

9

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