28 Diverted profits tax: closure notices etc
Finance Act 2022 (2022 c 3) | Legislation

28  Diverted profits tax: closure notices etc

(1)     Part 3 of FA 2015 (diverted profits tax) is amended as follows.

(2)     In section 101A (amendment of CT return during review period: section 80 or 81 case)—

(a)     in subsection (2) (amendment during first 12 months of review period)—

(i)     omit “the first 12 months of”, and

(ii)     after “review period” insert “except the last 30 days of that period”;

(b)     after subsection (2) insert—

“(3)     Paragraph 31(3) of Schedule 18 to FA 1998 (amendment not to take effect during enquiry) does not apply in relation to an amendment made under subsection (2).”

(3)     In section 101B (amendment of CT return during review period:

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