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Taxes Management Act 1970
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- UK Public General Acts
- 1970 c. 9
- SCHEDULE 3ZC
- Eligibility to enter a...
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Changes over time for: Cross Heading: Eligibility to enter a CT payment plan
No versions valid at: 06/04/2010
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- 11/07/2019- Amendment
- 06/04/2010
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Taxes Management Act 1970, Cross Heading: Eligibility to enter a CT payment plan 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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Valid from 11/07/2019
[F1Eligibility to enter a CT payment planU.K.
Textual Amendments
F1Sch. 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
4(1)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 in accordance with this Schedule.U.K.
(2)The CT payment plan may relate to—
(a)all of the qualifying corporation tax that the company is liable to pay for the accounting period, or
(b)only part of the qualifying corporation tax that the company is liable to pay for the accounting period.
(3)In this Schedule “deferred tax”, in relation to a CT payment plan, means the qualifying corporation tax to which the plan relates.]
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