[F1Application to enter a CT payment planU.K.
5U.K.A company that is liable to pay qualifying corporation tax for an accounting period may enter into a CT payment plan in respect of the tax only if—
(a)an application to enter into the plan is made to HMRC before the end of the period of 9 months beginning immediately after the accounting period, and
(b)the application contains details of all the matters which are required by paragraph 7 to be specified in the plan.]