PART 3Diverted profits tax
Review and appeals
101AF1Amendment of CT return during review period: section 80 or 81 case
1
This section applies where a charging notice is issued to a company by reason of section 80 or 81 applying in relation to it for an accounting period.
2
F23
Paragraph 31(3) of Schedule 18 to FA 1998 (amendment not to take effect during enquiry) does not apply in relation to an amendment made under subsection (2).