SolvedCOM132022 | Returns/notices: return handling: legislation
From HM Revenue & Customs · COTAX Manual
The table below gives a brief explanation of what the legislation relevant to this subject contains.
| Section | Explanation |
| Section 963 (S963) Corporation Tax Act (CTA) 2010 (formerly S102 FA 1989) | Surrender of company tax refund etc within group. |
| S113 (1A) Taxes Management Act (TMA) 1970 | Allows substitution of one Inspector for another. |
| S455 CTA 2010 | Liability on close company loans and advances to participators etc. |
| S747 Income and Corporation Taxes Act (ICTA) 1988 | Tax on profits of controlled foreign companies. |
| Schedule (Sch) 19AB ICTA 1988 | The entitlement to certain payments by insurance companies or friendly societies. |
| Paragraph (Para) 3 Sch18 Finance Act (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 (SI) 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. |