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Taxation (International and Other Provisions) Act 2010 section 70
Other cases where company must amend its return etc.
Section 70 requires a company to amend its corporation tax return when an interest restriction return reveals that information in the company's return is incorrect, and explains the time limits for doing so.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.