959K Requirements for returns for corporation tax purposes.

In the case of a chargeable person who is chargeable to corporation tax for an accounting period, the return required by this Chapter shall include—

(a) all such ^[2]>matters and particulars^<[2][2]>matters, information, accounts, statements, reports and further particulars^<[2] in relation to the accounting period as would be required to be contained in a return delivered pursuant to a notice given to the chargeable person under section 884, and

(b) such ^[3]>further particulars^<[3][3]>such information, accounts, statements, reports and further particulars^<[3] as may be required by the prescribed form.