Statute
Section 1179AC — Corporation Tax Act 2009: Company tax returns
Text of the provision Official document
Company tax returns 1179AC 1 In this Part, “ company tax return ” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1)).
2 Any amendment to a company tax return that must be made by virtue of this Part, and any assessment to give effect to such a requirement, can be made despite any limitation on the time within which such an amendment or assessment can normally be made.
Official source: legislation.gov.uk
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