618. Company tax return.

An officer of Revenue and Customs may by notice in writing require a company1 to deliver a return2 (a 'company tax return') of such information, accounts, statements and reports:

  1.  

    (1)     relevant to the tax liability of the company; or

  2.  

    (2)     otherwise relevant to the application of the Corporation Tax Acts3 to the company,

as may reasonably be required4 by the notice5.

A company tax return must include a declaration by the person making it that the return is to the best of his knowledge correct and complete, and the return must be delivered6 to the officer by whom the notice was