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Legislation
Taxation (International and Other Provisions) Act 2010

Chapter 3 Assessment

  • Section 217F Preliminary notices
  • Section 217G Representations by the company
  • Section 217H Assessment
  • Section 217I Amendment of company tax return by company
  • Section 217J Amendment of assessment by HMRC
  • Section 217K No postponement except before assessment is finalised for tax on same profits
  • Section 217L Closure notices: rules relating to period for amendments
  • Section 217M Appeal against assessment
  • Section 217N Review of assessment
  • Section 217P Settling of appeal by agreement
  • Section 217Q No repayment
  • Section 217R Exclusion of reliefs, deductions and set-offs
  • Section 217S Assessment otherwise than at UTPP rate: no deduction for excess losses
  1. Part 4A Assessment of unassessed transfer pricing profits
  2. Chapter 3 Assessment

Chapter 3 Assessment

From legislation.gov.uk

Contents

  1. Section 217F Preliminary notices
  2. Section 217G Representations by the company
  3. Section 217H Assessment
  4. Section 217I Amendment of company tax return by company
  5. Section 217J Amendment of assessment by HMRC
  6. Section 217K No postponement except before assessment is finalised for tax on same profits
  7. Section 217L Closure notices: rules relating to period for amendments
  8. Section 217M Appeal against assessment
  9. Section 217N Review of assessment
  10. Section 217P Settling of appeal by agreement
  11. Section 217Q No repayment
  12. Section 217R Exclusion of reliefs, deductions and set-offs
  13. Section 217S Assessment otherwise than at UTPP rate: no deduction for excess losses
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