959K Requirements for returns for corporation tax purposes

Summary

This section provides that, in the case of a chargeable person who is chargeable to corporation tax for an accounting period the return shall include

(a) All such matters, information, accounts, statements, reports and further particulars in relation to the accounting period as would be required to be contained in a return delivered as under section 884, and

(b) Such information, accounts, statements, reports and further particulars as may be required by the prescribed form.

Relevant Date: Finance Act 2024