(a) In this section -
"chargeable period" means an accounting period of a company;
"group relief" has the meaning assigned to it by section 411;
"return of income" means a return which a company is required to deliver under Chapter 3 of Part 41A;
"specified return date for the chargeable period" has the same meaning as in section 959A.
(b) Subparagraphs (i), (ia), (ib), (ii) and (iii) of paragraph (b) of subsection (1) of section 1084 shall apply for the purposes of this section as they apply for the purposes of that section.
(2) Notwithstanding any other provision of the Tax Acts, where in relation to a chargeable period a company fails to deliver a return of income for the chargeable period on or before the specified return date for the chargeable period, then, subject to subsections (3) and (4), the following provisions shall apply:
(a) any claim in respect of the chargeable period under section 308(4), 396(2), 396A(3) or 399(2) shall be so restricted that the amount by which th
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