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Additional information in returns under section 178.
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120.—(1) Where, for the purposes of a return under section 178, a body corporate apportions expenses incurred partly in or in connection with a particular matter and partly in or in connection with other matters—
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(a) the return shall contain a statement that the sum included in the return is the result of such an apportionment,
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(b) the body corporate, if required so to do by notice from the inspector, shall prepare and deliver to the inspector, within the time limited by the notice, a return containing full particulars as to the amount apportioned and the manner in which and the grounds on which the apportionment has been made, and
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(c) where the inspector is dissatisfied with any such apportionment of expenses, he may, for the purposes of assessment, apportion the expenses, but the body corporate may, on giving notice in writing to the inspector within twenty-one days after being notified of any such apportionment made by the inspector, appeal against that apportionment to the Special Commissioners.
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(2) The Special Commissioners shall hear and determine an appeal to them under subsection (1) as if it were an appeal to them against an assessment to income tax and the provisions of this Act relating to the rehearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.
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(3) The provisions of this Act relating to returns under section 178 shall apply in relation to any return required under subsection (1).
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