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Link to original content: http://www.legislation.gov.uk/ukpga/2015/11/section/101A/data.akn

Ss. 101A, 101B inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 6 para. 12

S. 101A(3) inserted (with effect in accordance with s. 28(5) of the amending Act) by Finance Act 2022 (c. 3), s. 28(2)(b)

Words in s. 101A(2) omitted (with effect in accordance with s. 28(5) of the amending Act) by virtue of Finance Act 2022 (c. 3), s. 28(2)(a)(i)

Words in s. 101A(2) inserted (with effect in accordance with s. 28(5) of the amending Act) by Finance Act 2022 (c. 3), s. 28(2)(a)(ii)

http://www.legislation.gov.uk/ukpga/2015/11/section/101AFinance Act 2015An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-04-25Expert Participation2024-04-06PART 3Diverted profits taxReview and appeals

101AAmendment of CT return during review period: section 80 or 81 case1

This section applies where a charging notice is issued to a company by reason of section 80 or 81 applying in relation to it for an accounting period.

2

At any time during ... the review period except the last 30 days of that period, the company may amend its company tax return for the accounting period so as to reduce the taxable diverted profits arising to it in the accounting period.

3

Paragraph 31(3) of Schedule 18 to FA 1998 (amendment not to take effect during enquiry) does not apply in relation to an amendment made under subsection (2).