Taxes Consolidation Act 1997 section 866

Rules as to delivery of statements

Section 866 requires that any statement of profits delivered for income tax, corporation tax or capital gains tax purposes must comply with the rules and directions set out in Schedule 28.

• Applies to any person delivering a statement of profits, whether on their own behalf or on behalf of another person or body of persons.
• Covers statements on which income tax, corporation tax or capital gains tax is chargeable.
• The statement must observe the rules and directions contained in Schedule 28, to the extent those rules and directions are applicable.
• Schedule 28 sets out the information to be included in statements of income, lists and tax return declarations.