Commentary on Sections Overview Section 256: Notices given after tax return made
527.This section meshes the tax arbitrage legislation in with the machinery of Self Assessment in cases in which a deduction notice or a receipt notice is given after the company’s company tax return has been made for the accounting period specified in the notice. It is based on section 28(3) to (7) and (12) of F(No 2)A 2005.
528.Subsections (1), (2) and (6) reflect the fact that deduction notices and receipt notices are to be given by officers of Revenue and Customs. This is a minor change in the law: see the commentary on sections 232 and 249 and Change 2 in Annex 1
529.Section 28(7) of F(No 2)A 2005 refers to the company being requested “to produce or provide information”. It is, however, not possible for a company to produce information without providing it. Subsection (6)(a) therefore omits “produce or” as superfluous.