SCHEDULES

C1C2C3C4C5C8C9C11 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)

C8

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

C9

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))

C11

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

C7C6C11C10 Part VIII Claims for group relief F3and group relief for carried-forward losses

Annotations:
Amendments (Textual)
F3

Words in Sch. 18 Pt. 8 heading inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 109

Modifications etc. (not altering text)
C7

Sch. 18 Pt. 8 (except para. 77) applied (28.7.2000) by Finance Act 2000 (c. 17), s. 82, Sch. 22 Pt. IX para. 81(3)

C6

Sch. 18 Pt. 8 (except paras. 70(4), 71(4)) applied (with modifications) (23.11.1999) by The Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999 (S.I. 1999/2975), reg. 10(3) (as amended (30.1.2018) by S.I. 2018/9, regs. 1, 8)

C10

Sch. 18 Pt. 8 applied (with modifications) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 305

Joint amended returns

77

1

The Treasury may by regulations make provision for arrangements under which—

a

a claim F4... may be made without being accompanied by a copy of the notice of consent to surrender given by the surrendering company F1, provided authority for the claim being so made is given by a company which is authorised in relation to the claimant company as mentioned in paragraph (b), and

b

one company may be authorised to act on behalf of two or more companies in the same group in amending their company tax returns for the purpose of claiming or surrendering F5... relief or revising the amounts of F5... relief claimed or surrendered by them.

2

Regulations under this paragraph may add to, exclude or modify the operation of any provisions of this Part of this Schedule to such extent as the Treasury think necessary or expedient for the purpose of, or in connection with, such arrangements.

3

Provision may in particular be made—

a

altering the conditions for making and withdrawing claims F6... , and

b

giving F2an officer of Revenue and Customs power to recover from the authorised company or another company in the group any amount which might be recovered from the claimant company by an assessment under paragraph 76.