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Finance Act 1998

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Changes over time for: Paragraph 15

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Version Superseded: 18/04/2005

Status:

Point in time view as at 28/07/2000.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1998, Paragraph 15. Help about Changes to Legislation

15(1)A company may amend its company tax return by notice to the Inland Revenue.U.K.

(2)The notice must be in such form as the Inland Revenue may require.

(3)The notice must contain such information and be accompanied by such statements as the Inland Revenue may reasonably require.

(4)Except as otherwise provided, an amendment may not be made more than twelve months after—

(a)the filing date, or

(b)in the case of a return for the wrong period, what would be the filing date if the period for which the return was made were an accounting period.

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