Related Commentary  Related CasesRelated HMRC Manuals

3(1)  An officer of Revenue and Customs may by notice require a company to deliver a return (a “company tax return”) of such information, accounts, statements and reports–

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

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

as may reasonably be required by the notice.

3(2)  Different information, accounts, statements and reports may be required from different descriptions of company.

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