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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Claim by affected person who is not advantaged

  • Section 174 Claim by the affected person who is not potentially advantaged etc
  • Section 174A Claims under section 174 where disadvantaged person within charge to income tax
  • Section 175 Application of section 174 where guarantee disallowed
  • Section 176 Claims under section 174: advantaged person must have made return
  • Section 177 Time for making, or amending, claim under section 174
  • Section 178 Meaning of “return” in sections 176 and 177
  1. Claim by affected person who is not advantaged
  2. Meaning of “return” in sections 176 and 177

Section 178 | Meaning of “return” in sections 176 and 177

From legislation.gov.uk

(1)In sections 176 and 177 “return” means—

(a)any return required to be made under TMA 1970 or under Schedule 18 to FA 1998 for income tax or corporation tax purposes, or

(b)any voluntary amendment of a return within paragraph (a).

(2)In subsection (1)(b) “voluntary amendment” means—

(a)an amendment under section 9ZA or 12ABA of TMA 1970 (amendment of personal, trustee or partnership return by taxpayer), or

(b)an amendment under Schedule 18 to FA 1998 other than one made in response to the giving of a relevant notice (see section 190).

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