SCHEDULES

SCHEDULE 18 Company tax returns, assessments and related matters

Part II Company tax return

Accounts required in case of Companies Act company

11

(1)

In the case of a company which—

(a)

is required to deliver a company tax return for a period,

(b)

is resident in the United Kingdom throughout that period, and

(c)

is required under the M1Companies Act 1985 to prepare accounts for a period consisting of or including the whole of that period,

the power to require the delivery of accounts as part of the return is limited to such accounts, containing such information and having annexed to them such documents, as are required to be prepared under that Act.

(2)

In relation to a company registered in Northern Ireland, for the reference in sub-paragraph (1) to the M2Companies Act 1985 substitute a reference to the M3Companies (Northern Ireland) Order 1986.