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Taxation (International and Other Provisions) Act 2010

Section 255: Notices given before tax return made

525.This section meshes the tax arbitrage legislation in with the machinery of Self Assessment in cases in which a deduction notice or a receipt notice is given before the company’s company tax return is made for the accounting period specified in the notice. It is based on section 28(1), (2) and (11) of F(No 2)A 2005.

526.Subsection (1) reflects the fact that deduction notices and receipt notices are to be given by officers of Revenue and Customs. This is a minor change in the law: see the commentary on sections 232 and 249 and Change 2 in Annex 1.

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