Consequential amendment of return for another accounting periodU.K.
83(1)This paragraph applies if the effect of a claim for capital allowances is to reduce the amount available by way of capital allowances for another accounting period of the company for which a company tax return has been delivered.U.K.
(2)The company has 30 days within which to make any necessary amendments of the company tax return for that other period.
(3)If it does not do so, [F1an officer of Revenue and Customs] may by notice in writing to the company amend the return to make it consistent with the amount available by way of capital allowances.
(4)The time limits otherwise applicable to amendment of a company tax return do not prevent an amendment being made under sub-paragraph (2) or (3).
(5)An appeal may be brought by the company against any such amendment.
(6)Notice of appeal must be given—
(a)in writing,
(b)within 30 days after notice of the amendment was issued,
(c)to the officer of the Board by whom the notice of amendment was issued.
Textual Amendments
F1Words in Sch. 18 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(a); S.I. 2005/1126, art. 2(2)(h)