SCHEDULES

C1C2C3C4C5C6C7C8 SCHEDULE 18 Company tax returns, assessments and related matters

Annotations:
Modifications etc. (not altering text)
C1

Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)

C3

Sch. 18 applied (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 61

C5

Sch. 18 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(b)

C6

Sch. 18: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), s. 87(5)(a)(6)

C7

Sch. 18 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(4) (with Sch. 16 para. 11(5))

C8

Sch. 18 applied (with modifications) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 303(7)(8) (with s. 303(6))

C3Part V Revenue determinations and assessments

Extent of power to make determination

38

1

The power to make a determination under paragraph 36 or 37 includes power to determine—

a

any of the amounts mentioned in paragraph 8(1) (calculation of amount of tax payable), and

b

any amount forming part of the calculation of any of those amounts.

2

Notice of a determination under either of those paragraphs may be accompanied by notice of any determination by F1an officer of Revenue and Customs relating to the dates on which amounts of tax become due and payable under section 59D or 59E of the M1Taxes Management Act 1970.