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Changes over time for: Section 178


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 15/09/2016.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 178.

Changes to Legislation
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178Meaning of “return” in sections 176 and 177U.K.
This section has no associated Explanatory Notes
(1)In sections 176 and 177 “return” means—
(a)any return required to be made under TMA 1970 or under Schedule 18 to FA 1998 for income tax or corporation tax purposes, or
(b)any voluntary amendment of a return within paragraph (a).
(2)In subsection (1)(b) “voluntary amendment” means—
(a)an amendment under section 9ZA or 12ABA of TMA 1970 (amendment of personal, trustee or partnership return by taxpayer), or
(b)an amendment under Schedule 18 to FA 1998 other than one made in response to the giving of a relevant notice (see section 190).
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