SCHEDULES

F1SCHEDULE 3ZCCT Payment plans for tax on certain transactions with EEA residents

Annotations:
Amendments (Textual)
F1

Sch. 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

Application to enter a CT payment plan

5

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—

C1a

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.