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Finance Act 1996

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Changes over time for: Paragraph 8

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Version Superseded: 06/04/2007

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Status:

Point in time view as at 06/04/2005.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1996, Paragraph 8. Help about Changes to Legislation

[F18U.K.After paragraph 7 there shall be inserted—

Amended return where company becomes aware of an errorU.K.

7A(1)If a company becomes aware—

(a)that anything which ought to have been included in a return made by it under this Schedule for any return period has not been so included,

(b)that anything which ought not to have been included in a return made by it under this Schedule for any return period has been so included,

(c)that an estimated amount included by virtue of paragraph 7(2)(a) above in a return under this Schedule for any period is incorrect, or

(d)that any other error has occurred in a return made by it under this Schedule for any return period,

it shall forthwith supply to the collector an amended return for that return period.

(2)The duty imposed by sub-paragraph (1) above is without prejudice to any duty that may also arise under paragraph 7A of Schedule 16.

(3)Where an amended return is supplied under this paragraph, all such assessments, adjustments, set-offs or payments or repayments of tax shall be made as may be required for securing that the resulting liabilities to tax (including interest on unpaid or overpaid tax) whether of the company or any other person are the same as they would have been if a correct return had been made.]

Textual Amendments

F1Sch. 23 para. 8 repealed (31.7.1998 with effect in accordance with Sch. 3 of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(2), Note

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