959J Requirements for returns for income tax and capital gains tax purposes

Summary

This section provides that, in the case of income tax and capital gains tax, the return must include such details as would be required under a notice given under section 877 and, where relevant, under section 879. Adjustments to the preceding tax year, arising under section 65(3) due to a change in accounting period, must also be included.

Relevant Date: Finance Act 2021