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SCHEDULES

SCHEDULE 18Company tax returns, assessments and related matters

Part XISupplementary provisions

Index of defined expressions

98In this Schedule the expressions listed below are defined or otherwise explained by the provisions indicated—

the Boardparagraph 95(6)
closure noticeparagraph 32(1)
company tax returnparagraph 3(1)
delivery (in relation to company tax return)paragraph 4
discovery assessmentparagraph 41(1)
discovery determinationparagraph 41(2)
filing dateparagraph 14
Inland Revenueparagraph 95
notice of enquiryparagraph 24(1)
notice requiring company tax returnparagraph 3(1)
self-assessmentparagraph 7
self-assessment appointed dayparagraph 96
taxparagraph 1 (and see paragraphs 63(3) and 64(5))
tax payableparagraph 8
wrong period (return for)paragraph 26(2) to (4)