Chapter 3 Assessment
From legislation.gov.uk
Contents
- 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