Point in time view as at 11/07/2019.
Taxes Management Act 1970, Paragraph 4 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.
[F14(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.]
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
