http://www.legislation.gov.uk/ukpga/2008/9/section/119Finance Act 2008An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-11Expert Participation2024-05-24 Part 7 AdministrationChapter 2Time limits for claims and assessments <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation><Emphasis>Income tax and corporation tax</Emphasis>Correction and amendment of tax returns1191In section 9ZB(1) of TMA 1970 (correction of personal or trustee return by HMRC)—aafter “correct” inserta, andbinsert at the end, and banything else in the return that the officer has reason to believe is incorrect in the light of information available to the officer.2In section 12ABB(1) of that Act (correction of partnership return by HMRC)—aafter “correct” inserta, andbinsert at the end, and banything else in the return that the officer has reason to believe is incorrect in the light of information available to the officer.3Schedule 18 to FA 1998 (company tax returns) is amended as follows.4In paragraph 16(1) (correction of company tax return by HMRC)—aafter “correct” inserta, andbinsert at the end, and banything else in the return that the officer has reason to believe is incorrect in the light of information available to the officer.5In paragraph 31 (amendment of return by company during enquiry), in sub-paragraph (4), for paragraph (b) substitute—bin any other case, the amendment takes effect as part of the amendments made by the closure notice.6In paragraph 34 (amendment of company tax return after enquiry), for sub-paragraphs (1) and (2) substitute—1This paragraph applies where a closure notice is given to a company by an officer.2The closure notice must—astate that, in the officer's opinion, no amendment is required of the return that was the subject of the enquiry, orbmake the amendments of that return that are required—ito give effect to the conclusions stated in the notice, andiiin the case of a return for the wrong period, to make it a return appropriate to the designated period.2AThe officer may by further notice to the company make any amendments of other company tax returns delivered by the company that are required to give effect to the conclusions stated in the closure notice.7In sub-paragraph (3) of that paragraph, for “any such amendment of a company's return” substitute “ an amendment of a company's return under sub-paragraph (2) or (2A) ”.8In sub-paragraph (4)(c) of that paragraph, for “notice of amendment” substitute “ closure notice ”.9In paragraph 61(1)(a) and (3)(a) (consequential claims etc), for “34(2)(b)” substitute “ 34(2A) ”.10In paragraph 88 (conclusiveness of amounts stated in return)—ain sub-paragraph (3)(b), omit the words from “and” to the end,bin sub-paragraph (3)(c), for “34(2)” substitute “ 34 ”,cin sub-paragraph (4)(b), for “the end of the period specified in paragraph 34(1)” substitute “ the completion of the enquiry ”, anddin sub-paragraph (4)(c), for “34(2)” substitute “ 34 ”.11In paragraph 93(1)(b) (general jurisdiction of Special or General Commissioners), for “34(2)” substitute “ 34 ”.12In the following provisions, for “34(2)” substitute “ 34 ”ain TMA 1970—i. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ii. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .iiisection 46D(2)(aa) (questions to be determined by Land Tribunal), andivsection 55(1)(a)(ii) (recovery of tax not postponed), andbin ICTA, section 754(2E) (assessment, recovery and postponement of tax).13The amendments made by this section come into force on such day as the Treasury may by order appoint.S. 119 in force at 1.4.2010 for the purposes of the amendments made by that section by S.I. 2009/405, art. 2S. 119(12)(a)(i)(ii) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 469
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<Text>anything else in the return that the officer has reason to believe is incorrect in the light of information available to the officer.</Text>
</P3para>
</P3>
</BlockAmendment>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/5" id="section-119-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In paragraph 31 (amendment of return by company during enquiry), in sub-paragraph (4), for paragraph (b) substitute—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>in any other case, the amendment takes effect as part of the amendments made by the closure notice.</Text>
</P3para>
</P3>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/6" id="section-119-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In paragraph 34 (amendment of company tax return after enquiry), for sub-paragraphs (1) and (2) substitute—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>This paragraph applies where a closure notice is given to a company by an officer.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>The closure notice must—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>state that, in the officer's opinion, no amendment is required of the return that was the subject of the enquiry, or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>make the amendments of that return that are required—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>to give effect to the conclusions stated in the notice, and</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>in the case of a return for the wrong period, to make it a return appropriate to the designated period.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>2A</Pnumber>
<P2para>
<Text>The officer may by further notice to the company make any amendments of other company tax returns delivered by the company that are required to give effect to the conclusions stated in the closure notice.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/7" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/7" id="section-119-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
In sub-paragraph (3) of that paragraph, for “any such amendment of a company's return” substitute
<InlineAmendment>“ an amendment of a company's return under sub-paragraph (2) or (2A) ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/8" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/8" id="section-119-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>
In sub-paragraph (4)(c) of that paragraph, for “notice of amendment” substitute
<InlineAmendment>“ closure notice ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/9" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/9" id="section-119-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>
In paragraph 61(1)(a) and (3)(a) (consequential claims etc), for “34(2)(b)” substitute
<InlineAmendment>“ 34(2A) ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/10" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/10" id="section-119-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>In paragraph 88 (conclusiveness of amounts stated in return)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/10/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/10/a" id="section-119-10-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in sub-paragraph (3)(b), omit the words from “and” to the end,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/10/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/10/b" id="section-119-10-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in sub-paragraph (3)(c), for “34(2)” substitute
<InlineAmendment>“ 34 ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/10/c" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/10/c" id="section-119-10-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
in sub-paragraph (4)(b), for “the end of the period specified in paragraph 34(1)” substitute
<InlineAmendment>“ the completion of the enquiry ”</InlineAmendment>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/10/d" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/10/d" id="section-119-10-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>
in sub-paragraph (4)(c), for “34(2)” substitute
<InlineAmendment>“ 34 ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/11" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/11" id="section-119-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>
In paragraph 93(1)(b) (general jurisdiction of Special or General Commissioners), for “34(2)” substitute
<InlineAmendment>“ 34 ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/12" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/12" id="section-119-12">
<Pnumber>12</Pnumber>
<P2para>
<Text>
In the following provisions, for “34(2)” substitute
<InlineAmendment>“ 34 ”</InlineAmendment>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/12/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/12/a" id="section-119-12-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in TMA 1970—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/12/a/i" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/12/a/i" id="section-119-12-a-i">
<Pnumber>
<CommentaryRef Ref="key-b80b7ce2e6359a768f9662e5e6672cf2"/>
i
</Pnumber>
<P4para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/12/a/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/12/a/ii" id="section-119-12-a-ii">
<Pnumber>
<CommentaryRef Ref="key-b80b7ce2e6359a768f9662e5e6672cf2"/>
ii
</Pnumber>
<P4para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/12/a/iii" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/12/a/iii" id="section-119-12-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>section 46D(2)(aa) (questions to be determined by Land Tribunal), and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/12/a/iv" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/12/a/iv" id="section-119-12-a-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>section 55(1)(a)(ii) (recovery of tax not postponed), and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/12/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/12/b" id="section-119-12-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in
<Acronym Expansion="Income and Corporation Taxes Act">ICTA</Acronym>
, section 754(2E) (assessment, recovery and postponement of tax).
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/119/13" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/13" id="section-119-13">
<Pnumber>13</Pnumber>
<P2para>
<Text>The amendments made by this section come into force on such day as the Treasury may by order appoint.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-b28c0ca17def3027ce751bc8984235b3" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="section-119" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119" id="cgrldcoq4-01643">S. 119</CitationSubRef>
in force at 1.4.2010 for the purposes of the amendments made by that section by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/405" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="405" Title="The Finance Act 2008, Section 119 (Appointed Day) Order 2009" id="cgrldcoq4-01644">S.I. 2009/405</Citation>
,
<CitationSubRef SectionRef="article-2" URI="http://www.legislation.gov.uk/id/uksi/2009/405/article/2" CitationRef="cgrldcoq4-01644" Operative="true" id="cgrldcoq4-01645">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b80b7ce2e6359a768f9662e5e6672cf2" Type="F">
<Para>
<Text>
<CitationSubRef id="cotzzszn3-00005" SectionRef="section-119-12-a-i" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/12/a/i">S. 119(12)(a)(i)</CitationSubRef>
<CitationSubRef id="cotzzszn3-00006" SectionRef="section-119-12-a-ii" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/119/12/a/ii">(ii)</CitationSubRef>
omitted (1.4.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="cotzzszn3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef id="cotzzszn3-00008" CitationRef="cotzzszn3-00007" SectionRef="article-1-2" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="cotzzszn3-00009" CitationRef="cotzzszn3-00007" SectionRef="schedule-1-paragraph-469" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/469" Operative="true">Sch. 1 para. 469</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>