631. Failure to make a return for corporation tax.

If no return is delivered in response to a notice requiring a company tax return1, an officer of Revenue and Customs may determine to the best of his information and belief the amount of tax payable by the company, and such power becomes exercisable if no return is delivered by the filing date2 or, if that date cannot be ascertained, by the later of 18 months from the end of the period specified in the notice, and three months from the day on which the notice was served3. Notice of any such determination must be served on the company,