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Returns of profits, electronic transmission of returns, and requirements for returns for corporation tax purposes: submission of accounts information
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89. The Principal Act is amended—
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(a) in section 884—
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(i) by substituting the following subsection for subsection (2A):
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“(2A) The authority under subsection (2) to require the delivery of accounts as part of a return is limited to such accounts, as, together with such documents as may be annexed thereto and such further information, statements, reports or further particulars as may be required by the notice referred to in subsection (2) or specified in the prescribed form in respect of the return, contain sufficient information to enable the chargeable profits of the company to be determined.”,
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and
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(ii) by the deletion of subsection (2B),
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(b) in section 917F(2)(b) by substituting “any information, accounts, statements, reports or further particulars” for “any particulars”, and
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(c) in section 959K—
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(i) in paragraph (a) by substituting “matters, information, accounts, statements, reports and further particulars” for “matters and particulars”, and
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(ii) in paragraph (b) by substituting “such information, accounts, statements, reports and further particulars” for “further particulars”.
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