Finance Act, 1991
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Returns. |
67.—(1) (a) Where a company makes a payment which it treats as one to which subsection (1) or (2) of section 61 applies, it shall make a return in a prescribed form to the appropriate inspector of the payment, the circumstances by reason of which that subsection is regarded as applying to it and such further particulars as may be required by the prescribed form. | |
(b) In this subsection “appropriate inspector” and “prescribed form” shall have the meanings which are assigned to them, respectively, in Chapter II of the Finance Act, 1988 . | ||
(2) A company shall make a return under this section— | ||
(a) within 9 months from the end of the accounting period in which it makes the payment, or | ||
(b) if at any time after the payment is made the inspector by notice in writing requests such a form, within the time, which shall not be less than 30 days, limited by such notice. | ||
(3) The provisions of subsection (8) of section 143 of the Act of 1976 shall, with any necessary modifications, apply in relation to a return under the provisions of this section, as they apply in relation to a return under the provisions of the said section 143. |