Commentary on Sections Overview Chapter 1: Introduction Section 1187: “Company tax return”
3019.This section defines “company tax return”. It is based on section 32(10) of FA 2006.
3020.Whilst the definition in section 32(10) of FA 2006 is not explicitly applied to instances where the term “company tax return” appears in Schedules 4 and 5 to FA 2006, it is considered that the same meaning applies in those instances. So the definition in this section applies to the whole Part.