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(b) where a liable person delivers a return required under section 959I(1) of the Act of 1997 on a date earlier than the specified return date for the chargeable period concerned, the specified return date shall be read as that earlier date.

(a) the liable person shall be deemed not to have delivered the return required under section 959I(1) of the Act of 1997 for the chargeable period concerned, and

(5) Where the liable person has not, in fact, submitted the return required under section 959I(1) of the Act of 1997 on or before the specified return date for the chargeable period concerned and a surcharge is applied under section 1084(2) of that Act then this section shall not apply.

(e) the relevant medical services provider to whom the election relates shall, in the return required to be delivered by him or her under section 959I for a year of assessment—

(13) Notwithstanding any other provision of this section, any gain realised by the exercise, in any year of assessment, of a right to acquire relevant shares and in respect of which relevant tax is payable by a taxable person shall be included in the return required to be delivered by that person under section 951 section 959I.

(i) where such an election is made by a chargeable person within the meaning of Part 41 Part 41A, in the return required to be made by that person under section 951 section 959I for the first chargeable period, and

(e) has delivered to the Collector-General , on or before the specified return date, a return, in accordance with section 959I, in respect of—

(i) be made in the return under section 959I—

(i) be made in the return under section 959I—

(b) in respect of all other matters, appeal the assessment or the amended assessment to the Appeal Commissioners in accordance with section 949I.

(4)Subsections (9) and (10) of section 951 Subsection (5) of section 959I and subsections (2) and (3) of section 959O shall apply to a statement required to be delivered under this section as they apply to a return required to be delivered under that section delivered under Chapter 3 of Part 41A, and for that purpose a reference in those subsections to a return, other than a reference to the specified return date for the chargeable period, shall be construed as a reference to a statement under this section.

(2) A company carrying on petroleum activities in a taxable field shall, in addition to the return required to be delivered under section 959I, prepare and deliver to the Collector-General on or before the specified return date, within the meaning of Part 41A, for the relevant period a full and true statement in a prescribed form of the details required by the form in respect of—

(5)Subsection (5) of section 959I and subsections (2) and (3) of section 959O shall apply to a statement required to be delivered under this section as they apply to a return required to be delivered under Chapter 3 of Part 41A, and for that purpose a reference in those subsections to a return, other than a reference to the specified return date for the chargeable period, shall be construed as a reference to a statement under this section.

Petroleum production tax appropriate to a relevant period is due and payable on or before the day on which a company carrying on petroleum activities in a taxable field is required to deliver a return, under section 959I, for that relevant period.

(2)(a) Where qualifying profits in respect of a qualifying asset arise in the course of a specified trade, then a relevant company may make a claim in respect of that qualifying asset under this section, in the return required to be filed pursuant to section 959I.

(3) Where the tax residence of a company must be determined by mutual agreement between the competent authorities of both territories which are party to an arrangement referred to in subsection (2)(a) or (b), then any adjustment to the return, filed pursuant to section 959I, required to give effect to subsection (2) shall be made without unreasonable delay upon that agreement, notwithstanding any time limits in Part 41A.

(3) An election referred to in subsection (2) to have a return of value treated as income shall be regarded as made by an individual by including the return of value as income in a return for the year ended 31 December 2014, required to be delivered under section 879 or 959I, as appropriate.

(1) Any provision of the Acts relating to the taking of any action on the failure of a person to deliver a statement or return pursuant to a notice given under any of the sections referred to in section 959I(3) shall apply to a chargeable person in a case where such a notice has not been given as if the chargeable person had been given a notice on the specified return date for the chargeable period under such one or more of those sections as is appropriate to the provision in question.