Finance Act 2004

Provisions for securing payment by company of outstanding tax U.K.

12 (1) Section 130 of the Finance Act 1988 (c. 39) is amended as follows. U.K.

(2) In subsection (7)(d) (references to tax payable by company to include amounts it is liable to pay under section 559(4) of the Taxes Act 1988) for “section 559(4) of that Act” substitute “ section 61 of the Finance Act 2004 ”.