Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 12 U.K. Construction industry scheme: consequential amendments

General rule as to when corporation tax is due and payable U.K.

2 (1) Section 59D of the Taxes Management Act 1970 is amended as follows. U.K.

(2) In subsection (4)(d) (amounts taken into account in determining whether repayment is due under subsection (2)) for “by virtue of regulations under section 559A of the principal Act” substitute “ by virtue of regulations under section 62 of the Finance Act 2004 ”.