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Changes over time for: Section 656


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
Corporation Tax Act 2010, Section 656 is up to date with all changes known to be in force on or before 04 March 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.

Changes to Legislation
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656Adjustments of liabilityU.K.
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adran has no associated
Nodiadau Esboniadol
(1)If an adjustment of a self-build society's liability to corporation tax is necessary as a result of a claim under section 651, the adjustment may be made by an assessment, by repayment of tax or otherwise.
(2)A self-build society's liability to corporation tax may be adjusted by means of assessments or otherwise if—
(a)a claim by the society under section 651 or 652 is included in a company tax return,
(b)an enquiry is made into the tax return, and
(c)an amendment is made to the tax return as a result of the enquiry.
(3)A self-build society's liability to corporation tax may be adjusted by means of assessments or otherwise if—
(a)an enquiry is made under paragraph 5 of Schedule 1A to TMA 1970 into a claim made by the society under section 651 or 652, or into an amendment of such a claim, and
(b)an amendment is made to the claim as a result of the enquiry.
(4)Adjustments under subsection (2) or (3) may be made for all relevant accounting periods.
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