- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Taxes Management Act 1970
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Rhagor o Adnoddau
Changes over time for: Section 11AA
Version Superseded: 29/04/1996
Alternative versions:
- 03/05/1994- Amendment
- 01/05/1995- Amendment
- 01/01/1996
Point in time - 29/04/1996- Amendment
- 31/07/1998- Amendment
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Point in time view as at 01/01/1996. This version of this provision has been superseded.
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Taxes Management Act 1970, Section 11AA is up to date with all changes known to be in force on or before 20 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F111AA Return of profits to include self-assessment.U.K.
(1)Every return under section 11 of this Act for an accounting period shall include an assessment (a self-assessment) of the amount in which,
[F2(a)on the basis of the information contained in the return; and
(b)taking into account any relief, allowance or repayment of tax a claim for which is included in the return,]
the company is chargeable to corporation tax for that period.
(2)Subject to subsection (3) below—
(a)at any time before the end of the period of nine months beginning with the day on which a company’s return is delivered, an officer of the Board may by notice to the company so amend the company’s self-assessment as to correct any obvious errors or mistakes in the return (whether errors of principle, arithmetical mistakes or otherwise); and
(b)at any time before the end of the period of twelve months beginning with the filing date, a company may by notice to an officer of the Board so amend its self-assessment as to give effect to any amendments to its return which it has notified to such an officer.
(3)No amendment of a self-assessment may be made under subsection (2) above at any time during the period—
(a)beginning with the day on which an officer of the Board gives notice of his intention to enquire into the return, and
(b)ending with the day on which the officer’s enquiries into the return are completed.
(4)In this section and section 11AB of this Act “the filing date” means the day mentioned in section 11(4) of this Act.]
Textual Amendments
F1S. 11AA inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 182; S.I. 1998/3173, art. 2
F2S. 11AA(1)(a)(b) substituted (with effect in accordance with s. 103(7) of the amending Act) for words by Finance Act 1995 (c. 4), s. 104(5)
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