SCHEDULES
SCHEDULE 12Construction industry scheme: consequential amendments
General rule as to when corporation tax is due and payable
2
1
Section 59D of the Taxes Management Act 1970 is amended as follows.
2
In subsection (4)(d)
(amounts taken into account in determining whether repayment is due under subsection (2)) for “by virtue of regulations under section 559A of the principal Act” substitute “
by virtue of regulations under section 62 of the Finance Act 2004
”
.