[F170(1)If—U.K.
(a)a company has delivered a company tax return for an accounting period, but
(b)as a result of the submission of an interest restriction return, information contained in the company tax return is incorrect (for example, there is a change in the amount of profits on which corporation tax is chargeable),
the company is treated as having amended its company tax return for the accounting period so as to correct the information.
(2)If—
(a)a notice of determination under paragraph 56 or 58 is given to a company in relation to an accounting period, and
(b)the company has already delivered a company tax return for the period,
the company is treated as having amended its company tax return to take account of the determination.]
Textual Amendments
F1Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)