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.