Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1998

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Part IIntroduction

Meaning of “tax”

1In this Schedule “tax” means corporation tax including, except as otherwise indicated, any amount assessable or chargeable as if it was corporation tax.

Amounts are assessable or chargeable as if they were corporation tax under—

  • section 419(1) of the Taxes Act 1988 (tax on loan or advance made by close company to a participator), and

  • section 747(4)(a) of that Act (tax on profits of controlled foreign company).

Duty to give notice of chargeability

2(1)A company which—

(a)is chargeable to tax for an accounting period, and

(b)has not received a notice requiring a company tax return,

must give notice to the Inland Revenue that it is so chargeable.

(2)The notice must be given within twelve months from the end of the accounting period.

(3)A company which fails to comply with this paragraph is liable to a penalty not exceeding the amount of tax payable for the accounting period in question that remains unpaid twelve months after the end of the period.

(4)In computing the amount of unpaid tax for this purpose, no account shall be taken of any relief under section 419(4) of the Taxes Act 1988 (relief in respect of repayment, etc. of loan) which is deferred under subsection (4A) of that section.

Yn ôl i’r brig

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Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

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