Corporation Tax Act 2009 section 1216AJ

Company tax return

Section 1216AJ clarifies what is meant by a "company tax return" for the purposes of the orchestra tax relief provisions, by directing the reader to the established definition in existing tax legislation.

• The term "company tax return" is used in connection with orchestra tax relief claims and related provisions.
• The definition is not contained in this section itself but is found by reference to Schedule 18 to the Finance Act 1998.
• Schedule 18 to the Finance Act 1998 sets out the rules governing company tax returns, including filing requirements, amendments, and enquiries by HMRC.
• This is a short signposting provision ensuring consistency of terminology across the orchestra tax relief regime and wider corporation tax legislation.