Corporation Tax Act 2009 section 1217OA

Company tax return

Section 1217OA defines the term "company tax return" as used throughout this Part of the Act.

• The term "company tax return" is given a specific defined meaning for the purposes of this Part of the Corporation Tax Act 2009.
• The definition is not a new or standalone one — it adopts the same meaning as already established in Schedule 18 to the Finance Act 1998.
• Under that Schedule, a company tax return is the return a company is required to deliver to HMRC, setting out the information needed to establish its tax liability for an accounting period.
• This ensures consistency of terminology across corporation tax legislation, so that references to a company tax return in this Part carry the same meaning as elsewhere in the tax code.