Chwilio Deddfwriaeth

Finance Act 2007

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

96Enquiry into returns

(1)In section 9A(2)(a) of TMA 1970 (period during which HMRC can open enquiry into return), for “after the filing date;” substitute “after the day on which the return was delivered;”.

(2)In section 12AC(2)(a) of TMA 1970 (period during which HMRC can open enquiry into partnership return), for “after the filing date;” substitute “after the day on which the return was delivered;”.

(3)In paragraph 24(2) of Schedule 18 to FA 1998 (period during which HMRC can open enquiry into company tax return), for “from the filing date.” substitute “from the day on which the return was delivered (subject to sub-paragraph (6)).”

(4)In paragraph 24 of that Schedule, insert at the end—

(6)In the case of a company which is a member of a group other than a small group, the 12-month period in sub-paragraph (2) shall start not from the day on which the return was delivered but from the filing date.

(7)In sub-paragraph (6) “group” and “small group” have the same meaning as in sections 383(2) and 474(1) of the Companies Act 2006 (or, until their commencement, as in the provisions that they replicate).

(5)The amendments made by subsections (1) and (2) apply to returns which relate to the tax year 2007-08 or a later tax year.

(6)The amendments made by subsections (3) and (4) apply to returns which relate to accounting periods ending after 31st March 2008.

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