SolvedCOM157022 | CT Pay and File: 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 11 (S11) taxes Management Act (TMA) 1970 | Specifies the form and content of the CT Pay and File return to be submitted for CT purposes |
| S11 (1) TMA 1970 | The requirement for a company to deliver a CT Pay and File return to the officer who served the notice to deliver |
| S11 (2) TMA 1970 | Stipulates the period for which a CT Pay and File return must be made in response to a notice |
| S11 (4(a) (b) and (c) TMA 1970 | Sets the final day for delivery of a CT Pay and File return |
| S94 TMA 1970 | Imposes penalties for late or non submission of a CT Pay and File return |
| S96 TMA 1970 | Imposes penalties for the submission of an incorrect return or accounts, for a CT Pay and File Accounting Period (AP) |
| S97 TMA 1970 | Treats an error in a return as negligent unless it is corrected without unreasonable delay |
| S113 (1A) TMA 1970 | Allows substitution of one Technical Caseworker for another |
| S118 (2) TMA 1970 | Allows a ‘reasonable excuse’ for a company not doing anything required to be done |
| S7 Interpretation Act 1978 | Deems service by post to be effective |
| Part 11 Insurance Companies Act 1982 | Specifies the form and content of the return required by The Department of Trade and Industry from Insurance Companies |
| Companies Act 2006 | The consolidation legislation relating to companies |
| S394, S395 Companies Act 2006 | Sets out the director’s duty to prepare a company’s accounts |
| S399, S403 Companies Act 2006 | Sets out the director’s duty to prepare a company’s group accounts, where applicable |
| S431, S432 Companies Act 2006 | Sets out the separate parts of a company’s accounts |
| S382, S465 Companies Act 2006 | Entitlement to deliver modified accounts to Companies House |
| S1046 Companies Act 2006 | Requirement to register a United Kingdom permanent establishment or agency of a foreign owned company |
| S82 (F No2 A) 1987 | Introduced the CT Pay and File version of Section 11 TMA 1970 |
| Schedule 17A Income and Corporation Taxes Act (ICTA) 1988 | Conditions for making a claim to group relief for a CT Pay and File Accounting Period (AP) |
| S455 Corporation Tax Act CTA 2010 (formerly S419 ICTA 1988) | Liability on close company loans and advances to participators. S455 CTA 2010 repealed S419 ICTA 1988 on 01/04/2010 |