Part IIIIncome Tax, Corporation Tax and Capital Gains Tax
Management and enforcement
89Corporation tax: due and payable date
1
In the Table in section 98 of the [1970 c. 9.] Taxes Management Act 1970 (penalties for failure to provide information, produce documents etc.), in the first column, after the entry for Part III of the Taxes Management Act 1970 insert “regulations under section 59E of this Act;”.
2
In section 102(5)(a) of the [1989 c. 26.] Finance Act 1989 (surrender of company tax refund within group), for “section 10 of the Taxes Act 1988” substitute “section 59D or 59E of the Taxes Management Act 1970”.
3
This section has effect in relation to accounting periods ending on or after 1st July 1999.