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Taxation (International and Other Provisions) Act 2010
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282Company tax returns
This section has no associated Explanatory Notes
(1)This section applies if—
(a)a company to which this Chapter applies has delivered a company tax return for a relevant accounting period, and
(b)as a result of the submission of a revised statement of allocated disallowances under section 279—
(i)there is a change in the amount of profits on which corporation tax is chargeable for the period, or
(ii)any other information contained in the return is incorrect.
(2)The company is treated as having amended its company tax return for the accounting period so as to reflect the change mentioned in subsection (1)(b)(i) or to correct the information mentioned in subsection (1)(b)(ii).
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