182 Returns.

[FA91 s67]

(1) In this section, ^[2]>“appropriate inspector” and “prescribed form” have the same meanings respectively^<[2][2]>“prescribed form” has the same meaning^<[2] as in ^[1]>Part 41^<[1][1]>Part 41A^<[1].

(2) Where a company makes a payment which it treats as one to which subsection (1) or (2) of section 176 applies, the company shall make a return in a prescribed form to the appropriate inspector of—

(a) the payment,

(b) the circumstances by reason of which that subsection is regarded as applying to it, and

(c) such further particulars as may be required by the prescribed form.

(3) A company shall make a return under this section—

(a) within 9 months from the end of the accounting period in which it makes the payment, or

(b) if, at any time after the payment is made, the inspector by notice in writing requests such a form, within the time (which shall not be less than 30 days) limited by such notice.

(4) Section 1071 shall, with any necessary modifications, apply in relation to a return under this section as it applies in relation to a return under section 884.