55 Duty of company to give notice of coming within charge to corporation tax
Finance Act 2004 (2004 c 12) | Legislation

Miscellaneous

55  Duty of company to give notice of coming within charge to corporation tax

(1)     A company must give notice to the Board—

(a)     of the beginning of its first accounting period, and

(b)     of the beginning of any subsequent accounting period that does not immediately follow the end of a previous accounting period.

(2)     The notice required by this section—

(a)     must be in writing;

(b)

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