- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)If—
(a)a company on which a notification is served under section 743 does not send a statutory declaration to an officer of Revenue and Customs under section 744 within 30 days of the issue of the notification, or
(b)the tribunal to which such a declaration is sent under section 745 determines that there is a prima facie case for serving a notice on a company under this section,
the corporation tax advantage in question is to be counteracted by adjustments.
(2)The adjustments required to be made to counteract the corporation tax advantage and the basis on which they are to be made are to be specified in a notice served on the company by an officer of Revenue and Customs.
(3)In this Part such a notice is referred to as a “counteraction notice”.
(4)Any of the following adjustments may be specified—
(a)an assessment,
(b)the nullifying of a right to repayment,
(c)the requiring of the return of a repayment already made, or
(d)the calculation or recalculation of profits or gains or liability to corporation tax.
(5)Nothing in this section authorises the making of an assessment later than 6 years after the accounting period to which the corporation tax advantage relates.
(6)This section is subject to—
section 747 (timing of assessments in section 738 cases), and
section 749(2) (effect of clearance notification under section 748).
(7)But no other provision in the Corporation Tax Acts is to be read as limiting the powers conferred by this section.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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