Finance Act 2012

Amendment of section 884 (returns of profits) of Principal Act.

133.— Section 884 of the Principal Act is amended—

(a) in subsection (2) by substituting the following for subparagraph (aa):

“(aa) such information, accounts, statements, reports and further particulars—

(i) relevant to the tax liability of the company, or

(ii) otherwise relevant to the application of the Corporation Tax Acts to the company,

as may be required by the notice or specified in the prescribed form in respect of the return,”,


(b) by inserting the following after subsection (2):

“(2A) In the case of a company which is required—

(a) to deliver a return under this section for a period, and

(b) under the Companies Act 1963 to prepare or make out accounts for a period consisting of or including the whole of that period,

the authority to require the delivery of accounts as part of the return is limited to such accounts, containing such information and having annexed to them such documents, as are required to be prepared or made out under that Act.”.