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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 656 is up to date with all changes known to be in force on or before 28 February 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.
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656Adjustments of liabilityU.K.
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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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