COM132022 - Returns / notices: return handling: legislation
The table below gives a brief explanation of what the legislation relevant to this subject contains.
Section | Explanation | |
S963 CTA 2010 (formerly S102 FA 1989) | Surrender of company tax refund etc within group. | |
S 113 (1A) TMA 1970 | Allows substitution of one Inspector for another. | |
S455 CTA 2010 | Liability on close company loans and advances to participators etc. | |
S747 ICTA 1988 | Tax on profits of controlled foreign companies. | |
Sch 19AB ICTA 1988 | The entitlement to certain payments by insurance companies or friendly societies. | |
Para 3 Sch18 FA 1998 | Allows HM Revenue & Customs to issue a notice requiring a CTSA return and to specify the form and content of that return. | |
Para 4 Sch 18 FA 1998 | A notice to deliver a company tax return requires delivery of all the information, accounts, statements and reports required to comply with the notice. | |
Para 7 Sch 18 FA 1998 | Every company tax return for a CTSA AP must include a self assessment of the amount of tax which is payable. | |
Para 15 Sch 18 FA 1998 | Contains the rules for a company making an amendment to its return. | |
Statutory Instrument 2009/3218 | Regulations regarding the delivery of information electronically where it is incompatible with the beliefs of a religious society or order. | |
Reg 3(8) of SI 2003/282 inserted by SI 2009/3218 | Allows us to accept a return with blemishes of form, including a paper return in very exceptional circumstances, particularly where this is necessary to secure the timely delivery of the return. | |
Section 12D TMA 1970 | Allows for returns received where a notice to file had not been issued to be treated as if said notice was issued on the day the return is received by HMRC | |
Section 20A (1) FA 1998 | Where a company delivers a return for a period where no notice to file has been given, that return will be treated as having been made and delivered as I a notice to file had been given |