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Finance Act 1987

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Changes over time for: Paragraph 11

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Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1987, Paragraph 11. Help about Changes to Legislation

11(1)A return made by a participator for a chargeable period under paragraph 2 of Schedule 2 to the principal Act shall give details of any qualifying receipt (whether received by him or by a person connected with him) of which details have not been given in a return made by him for an earlier chargeable period.U.K.

(2)[F1Section 1122 of the Corporation Tax Act 2010] (connected persons) applies for the purposes of this paragraph.

Textual Amendments

F1Words in Sch. 13 para. 11(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 204 (with Sch. 2)

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