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13.—(1) Where the provisions of Chapter 3 of Part 3, of the enactments amended by that Chapter and the Corporation Tax Acts apply in accordance with these Regulations, returns must be made or amended, and assessments may be made in relation to past accounting periods or tax years (whether before or after the commencement of that Chapter) in accordance with those provisions as modified by these Regulations.
(2) Any return, amendment or assessment necessary to give effect to paragraph (1) may be made notwithstanding any limitation on the time within which a return, amendment or assessment may normally be made.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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