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Corporation Tax Act 2010
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Changes to legislation:
Corporation Tax Act 2010, Paragraph 723 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 723:
- 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)
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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
723U.K.In Schedule 55 (penalty for failure to make returns etc) in paragraph 24(3)—
(a)for “subsection (4) of section 419 of ICTA” substitute “ section 458 of CTA 2010 ”, and
(b)for “subsection (4A)” substitute “ subsection (5) ”.
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