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Income and Corporation Taxes Act 1988

Changes over time for: Cross Heading: Payment of tax

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Version Superseded: 31/07/1998

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Point in time view as at 31/07/1997.

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Income and Corporation Taxes Act 1988, Cross Heading: Payment of tax is up to date with all changes known to be in force on or before 14 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. Help about Changes to Legislation

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Payment of taxU.K.

3(1)Subject to paragraph 7(2) below, advance corporation tax in respect of franked payments [F1F2. . . ] required to be included in a return under this Schedule shall be due at the time by which the return for that period is to be made, and advance corporation tax so due shall be payable without the making of any assessment.

(2)Advance corporation tax which has become so due may be assessed on the company (whether or not it has been paid when the assessment is made) if that tax, or any part of it, is not paid on or before the due date.

(3)If it appears to [F3an officer of the Board] that there is a franked payment [F4F5. . . ] which ought to have been and has not been included in a return, [F6or if an officer of the Board is of the opinion that a return is incorrect, any such officer may] make an assessment on the company to the best of his judgment; and any advance corporation tax due under an assessment made by virtue of this sub-paragraph shall be treated for the purposes of interest on unpaid tax as having been payable at the time when it would have been payable if a correct return had been made.

Textual Amendments

F1Words in Sch. 13 para. 3(1) inserted (with effect in accordance with Sch. 16 para. 3(13) of the amending Act) by Finance Act 1994 (c. 9), Sch. 16 para. 3(6)(a)

F2Words in Sch. 13 para. 3(1) repealed (with effect in accordance with Sch. 6 para. 16(13) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(5)(a), Sch. 8 Pt. 2(11), Note

F3Words in Sch. 13 para. 3(3) substituted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 23 para. 3(a)

F4Words in Sch. 13 para. 3(3) inserted (with effect in accordance with Sch. 16 para. 3(13) of the amending Act) by Finance Act 1994 (c. 9), Sch. 16 para. 3(6)(b)

F5Words in Sch. 13 para. 3(3) repealed (with effect in accordance with Sch. 6 para. 16(13) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 16(5)(b), Sch 8 Pt. 2(11), Note

F6Words in Sch. 13 para. 3(3) substituted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 23 para. 3(b)

Modifications etc. (not altering text)

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