85 Application of Part VIII to corporation tax. [1965 s.50(4).]U.K.
(1)The provisions of this Part of this Act relating to income tax, so far as they are applicable to tax chargeable on a company, shall apply with any necessary adaptations in relation to corporation tax chargeable on companies not resident in the United Kingdom.
[(2)Subsection (2) of section 83 above shall apply—
(a)to corporation tax to which a person is chargeable in respect of a non-resident company and which has become due and payable without the making of an assessment; and
(b)to interest to which he is chargeable on such tax under section 87A below,
as it applies (by virtue of subsection (1) above) to corporation tax which has been assessed on him in respect of such a company F1.]
Textual Amendments
F1Finance (No. 2) Act 1987 s. 95and Sch. 6 para. 7for tax in respect of accounting periods ending after a day to be apointed (not earlier than 31 March 1992), and interest on such tax.