Taxes Management Act 1970 (c. 9)

SCHEDULES

Yn ddilys o 11/07/2019

[F1 SCHEDULE 3ZC U.K. CT Payment plans for tax on certain transactions with EEA residents

Textual Amendments

F1 Sch. 3ZC inserted (retrospective and with effect in accordance with Sch. 7 para. 4(1)(a) of the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 2

Introduction U.K.

1 U.K. This Schedule makes provision enabling a company that is liable to pay qualifying corporation tax for an accounting period to defer payment of the tax by entering into a CT payment plan.]