Modifications etc. (not altering text)
C1Sch. 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)
C2Sch. 18 modified (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)
C3Sch. 18 applied (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 61
C4Sch. 18 applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454), regs. 1, 13
98U.K.In this Schedule the expressions listed below are defined or otherwise explained by the provisions indicated—
| the Board | paragraph 95(6) |
| closure notice | paragraph 32(1) |
| company tax return | paragraph 3(1) |
| delivery (in relation to company tax return) | paragraph 4 |
| discovery assessment | paragraph 41(1) |
| discovery determination | paragraph 41(2) |
| filing date | paragraph 14 |
| Inland Revenue | paragraph 95 |
| notice of enquiry | paragraph 24(1) |
| notice requiring company tax return | paragraph 3(1) |
| [F1SE (in Part 10A) | paragraph 87C] |
| self-assessment | paragraph 7 |
| self-assessment appointed day | paragraph 96 |
| tax | paragraph 1 (and see paragraphs 63(3) and 64(5)) |
| tax payable | paragraph 8 |
| [F2TIOPA 2010 | paragraph 97A] |
| wrong period (return for) | paragraph 26(2) to (4) |
Textual Amendments
F1Words in Sch. 18 para. 98 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 108(3) (with Sch. 9 paras. 1-9, 22)
F2Words in Sch. 18 para. 98 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 321(7) (with Sch. 9 paras. 1-9, 22)