Finance Act 2007 (c. 11)

SCHEDULES

Valid from 19/07/2007

SCHEDULE 15 U.K. Controlled foreign companies

Discovery assessments U.K.

9 U.K. In paragraph 44(3) of Schedule 18 to FA 1998 (discovery assessment: situation not disclosed by return or related documents etc), in the definition of “relevant claim”, insert at the end “ or an application under section 751A of the Taxes Act 1988 made by or on behalf of the company which affects the company's tax return for the period in question ”.