Corporation Tax Act 2009 section 1179AC

Company tax returns

Section 1179AC defines the meaning of "company tax return" for the purposes of Part 15H and provides that time limits for amending returns or making assessments do not apply where amendments are required under this Part.

• "Company tax return" has the same meaning as in Schedule 18 to the Finance Act 1998 (paragraph 3(1)).
• Where this Part requires an amendment to a company tax return, normal time limits for making that amendment do not apply.
• Similarly, any assessment needed to give effect to a required amendment can be made regardless of the usual time restrictions.
• This ensures that HMRC and companies can correct returns as needed to comply with the provisions of this Part, even after standard deadlines have passed.