Taxation (International and Other Provisions) Act 2010 section 73

Meaning of "company tax return"

Section 73 defines what is meant by the term "company tax return" for the purposes of this Schedule.

• This section provides a definition of the term "company tax return" as used throughout the Schedule.
• The definition is not created here but instead refers back to an existing definition found in Finance Act 1998.
• Specifically, the meaning is taken from paragraph 3 of Schedule 18 to the Finance Act 1998, which sets out the requirements for company tax returns.
• In practice, a company tax return is the return a company is required to deliver to HMRC containing information needed to establish its tax liability for an accounting period.