SCHEDULES

C1C2C3C5C7C8C9C10 SCHEDULE 18 Company tax returns, assessments and related matters

Annotations:
Modifications etc. (not altering text)
C1

Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)

C3

Sch. 18 applied (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 61

C7

Sch. 18 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(b)

C8

Sch. 18: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), s. 87(5)(a)(6)

C9

Sch. 18 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(4) (with Sch. 16 para. 11(5))

C10

Sch. 18 applied (with modifications) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 303(7)(8) (with s. 303(6))

Part IV Enquiry into company tax return

F1Referral of questions to F9the tribunal during enquiry

Annotations:
Amendments (Textual)
F1

Sch. 18 Pt. IV para. 31A-31D inserted (11.5.2001 with application as mentioned in Sch. 29 para. 7(2) of the amending Act) by 2001 c. 9, s. 88, Sch. 29 para. 7

C4C631A

1

At any time when an enquiry is in progress F10in relation to any matter relating to a company’s tax return any question arising in connection with the subject-matter of the enquiry may be referred to the F4tribunal for F5... determination.

2

Notice of referral must be given—

a

jointly by the company and F2an officer of Revenue and Customs,

F6b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

to the F7tribunal.

F83

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

More than one notice of referral may be given under this paragraph in relation to an enquiry.

5

For the purposes of this paragraph the period during which an enquiry is in progress F11in relation to any matter is the whole of the period—

a

beginning with the day on which F2an officer of Revenue and CustomsF3gives notice of enquiry into the return, and

b

ending with the day on which F12a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued.