This section has no associated Explanatory Notes
[F173U.K.In this Schedule “company tax return” has the meaning given by paragraph 3 of Schedule 18 to FA 1998.]
Textual Amendments
F1Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)