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Taxes Management Act 1970
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- UK Public General Acts
- 1970 c. 9
- PART VIII
- Corporation tax
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Changes over time for: Cross Heading: Corporation tax
Version Superseded: 01/05/1995
Alternative versions:
- 01/02/1991- Amendment
- 05/04/1994
Point in time - 01/05/1995- Amendment
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Point in time view as at 05/04/1994.
Changes to legislation:
Taxes Management Act 1970, Cross Heading: Corporation tax is up to date with all changes known to be in force on or before 24 November 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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Corporation taxU.K.
85 Application of Part VIII to corporation tax. U.K.
(1)The provisions of this Part of this Act relating to income tax, so far as they are applicable to tax chargeable on a company, shall apply with any necessary adaptations in relation to corporation tax chargeable on companies not resident in the United Kingdom.
[(2)Subsection (2) of section 83 above shall apply—
(a)to corporation tax to which a person is chargeable in respect of a non-resident company and which has become due and payable without the making of an assessment; and
(b)to interest to which he is chargeable on such tax under section 87A below,
as it applies (by virtue of subsection (1) above) to corporation tax which has been assessed on him in respect of such a company F1.]
Textual Amendments
F1Finance (No. 2) Act 1987 s. 95and Sch. 6 para. 7for tax in respect of accounting periods ending after a day to be apointed (not earlier than 31 March 1992), and interest on such tax.
F285A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
Textual Amendments
F2S. 85A added by Development Land Tax Act 1976 (c. 24) Sch.8 para.20. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.
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