C1C2Part 2Double taxation relief
Pt. 2 applied by 2010 c. 4, s. 269DL(6) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)
C2CHAPTER 2Double taxation relief by way of credit
Schemes and arrangements designed to increase relief: anti-avoidance
91Counteraction notices given before tax return made
1
Subsection (2) applies if—
a
an officer of Revenue and Customs gives a counteraction notice to a person before the person has made the person's tax return for the chargeable period specified in the notice, and
b
the person makes a tax return for that period before the end of the 90 days beginning with the day on which the notice is given.
2
The person may—
a
make a tax return that disregards the notice, and
b
at any time after making the return and before the end of the 90 days, amend the return for the purpose of complying with the provision referred to in the notice.
3
Subsection (2)(b) does not prevent the return becoming incorrect if the return—
a
is not amended in accordance with subsection (2)(b) for the purpose of complying with the provision referred to in the notice, but
b
ought to have been so amended.
Pt. 2 modified by 1988 c. 1, Sch. 19ABA paras. 26-28 (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 34(3) (with Sch. 9 paras. 1-9, 22))