- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (12/02/2019)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxes Management Act 1970
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: The payment method
Alternative versions:
- 17/07/2013- Amendment
- 12/02/2019- Amendment
- 12/02/2019
Point in time
Status:
Point in time view as at 12/02/2019.
Changes to legislation:
Taxes Management Act 1970, Cross Heading: The payment method is up to date with all changes known to be in force on or before 10 July 2024. 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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[F1[F2The payment methodU.K.
Textual Amendments
F1Sch. 3ZB inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 6
F2Sch. 3ZB paras. 11-14 and cross-headings substituted for Sch. 3ZB paras. 11-17 (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 6
11(1)Where a CT exit charge payment plan is entered into the ECPP tax is due in 6 instalments of equal amounts as follows—U.K.
(a)the first instalment is due on the first day after the period of 9 months beginning immediately after the end of the migration accounting period, and
(b)the other 5 instalments are due one on each of the first 5 anniversaries of that day.
(2)But see paragraphs 12, 13 and 14 for circumstances in which all or part of the outstanding balance of the ECPP tax becomes due otherwise than by those instalments.]]
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