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Corporation Tax Act 2009
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Supplementary
126Information if election made
(1)An officer of Revenue and Customs may by notice require the person carrying on a trade in relation to which a herd basis election is made to deliver a return of such information about—
(a)the animals kept for the purposes of the trade, and
(b)the products of those animals,
as may be required by the notice.
(2)The return must be delivered to an officer of Revenue and Customs within the time specified in the notice.
127Further assessment etc if herd basis rules apply
(1)If the herd basis rules apply in calculating the profits of an accounting period after an assessment for that period has become final and conclusive, any assessment or repayment of tax that is necessary to give effect to the rules must be made.
(2)But repayment of tax is due only if a claim for it is made.
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