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Corporation Tax Act 2010
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Changes to legislation:
Corporation Tax Act 2010, Paragraph 156 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 1 Paragraph 156:
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
- s. 528(4A)(bb) inserted by S.I. 2025/200 reg. 61(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
- s. 528(4A)(bb) inserted by S.I. 2025/200 reg. 61(2)
This section has no associated Explanatory Notes
156(1)Amend section 87A (interest on overdue corporation tax etc) as follows.U.K.
(2)In subsection (3)—
(a)omit “Schedule 28 to the Finance Act 2000 or”, and
(b)after “2002” insert “ or Chapter 7 of Part 22 of CTA 2010 ”.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In subsection (6)(a)—
(a)for “section 393A(1) of the principal Act” substitute “ section 37 of CTA 2010 ”, and
(b)for “set off (whether under section 393A(1) or 393B(3))” substitute “ relieved (whether under that section or section 42 of that Act) ”.
Textual Amendments
F1Sch. 1 para. 156(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 67
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