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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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CT Pay and File: assessments: legislation

The following legislation applies when making assessments. The table below gives a brief explanation of what the legislation relevant to this subject contains

Section Explanation
   
11 TMA 1970 Specifies the form and content of the CT Pay and File return to be submitted for CT purposes
29 (1) (a) TMA 1970 Power to make an assessment
29(1)(b) TMA 1970 Power to make a further assessment when an assessment to tax is or has become insufficient
34(1) TMA 1970 Applies a six year time limit for making an assessment
41A TMA 1970 Allows a Technical Caseworker to make a determination of losses or certain amounts surrenderable as group relief, in respect of an AP that ends before 1 July 1999
51 TMA 1970 Gives the Tribunal the power to call for information and documents they require to settle an appeal from a company
10(1) ICTA 1988 Lays down the time limits for payment of tax
13 ICTA 1988 Contains the rules for charging CT at the small profits rate
342 ICTA 1988 Deals with assessments on companies after winding up proceedings have begun
Sch 13 ICTA 1988 Lays down the rules for collection of ACT
Sch 16 ICTA 1988 Lays down the rules for collection of IT on company payments which are not distributions
Para 10 SchA1 CAA 1990 Allows a Technical Caseworker to make or amend assessments to give effect to claims, or the withdrawal of claims to capital allowances
Para 11 SchA1 CAA 1990 Lets a Technical Caseworker allow a claim or give effect to the withdrawal of a claim, to capital allowances when the provisions of S41A TMA 1970 apply
Para 6 Sch 18 FA 1998 Allows a CTSA return notice to be effective for a period beginning before the appointed day (01/07/1999)