SCHEDULES
F1SCHEDULE 3ZCCT Payment plans for tax on certain transactions with EEA residents
Eligibility to enter a CT payment plan
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.
(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.