[F1Notice of consent requiring amendment of returnU.K.
Textual Amendments
F1Sch. 18 Pt. 8A inserted (with effect in accordance with Sch. 7 para. 40 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 16
77F(1)Where company A gives notice of consent to an allocation claim in respect of all or part of an accounting period after filing its company tax return for the accounting period, company A must amend its company tax return for the accounting period so as to reflect the notice of consent.U.K.
(2)The time limits otherwise applicable to amendment of a company tax return do not prevent an amendment being made under sub-paragraph (1).
(3)If company A fails to comply with sub-paragraph (1), the notice of consent is ineffective.]