SCHEDULES

SCHEDULE 18Company tax returns, assessments and related matters

Part IICompany tax return

Amendment of return by company

15

1

A company may amend its company tax return by notice to the Inland Revenue.

2

The notice must be in such form as the Inland Revenue may require.

3

The notice must contain such information and be accompanied by such statements as the Inland Revenue may reasonably require.

4

Except as otherwise provided, an amendment may not be made more than twelve months after—

a

the filing date, or

b

in the case of a return for the wrong period, what would be the filing date if the period for which the return was made were an accounting period.