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35(1)Where, following an enquiry into a company tax return—
(a)it is finally determined—
(i)that the return is a return for the wrong period, and
(ii)what the period is for which the return should have been made, and
(b)the effect of the determination is that there is a further period (“the outstanding period”) for which a company tax return should have been made under the original notice requiring a return,
then, if there is no such return delivered by the company which can be amended so as to become a return for the outstanding period, the original notice shall be taken to require the company to deliver a return in respect of that period.
(2)The filing date for such a return for an outstanding period is whichever is the later of—
(a)the original filing date, and
(b)the last day of the period of 30 days beginning with the day on which the matters mentioned in sub-paragraph (1)(a) are finally determined.
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