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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 21 December 2021 - onwards
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959K. Requirements for returns for corporation tax purposes.

In the case of a chargeable person who is chargeable to corporation tax for an accounting period, the return required by this Chapter shall include -

(a) all such matters, information, accounts, statements, reports and further particulars in relation to the accounting period as would be required to be contained in a return delivered pursuant to a notice given to the chargeable person under section 884, and

(b) such information, accounts, statements, reports and further particulars as may be required by the prescribed form.

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