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Corporation Tax Act 2009
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Changes over time for: Section 104Q
Version Superseded: 01/04/2024
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- 17/07/2013- Amendment
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[F1104QTotal amount of company's PAYE and NIC liabilitiesU.K.
This section has no associated Explanatory Notes
(1)For the purposes of section 104P the total amount of a company's PAYE and NIC liabilities for an accounting period is the sum of—
(a)amount A, and
(b)amount B.
(2)Amount A is the total amount of income tax for which the company is required to account to an officer of Revenue and Customs under PAYE regulations for the accounting period.
(3)In calculating amount A disregard any deduction the company is authorised to make in respect of child tax credit or working tax credit.
(4)Amount B is the total amount of Class 1 national insurance contributions for which the company is required to account to an officer of Revenue and Customs for the accounting period.
(5)In calculating amount B disregard any deduction the company is authorised to make in respect of payments of statutory sick pay, statutory maternity pay, child tax credit or working tax credit.
(6)In a case where the company is required to account for any amount of income tax or Class 1 national insurance contributions for a payment period that does not fall wholly within the accounting period, the portion of that amount to be included in the total amount of the company's PAYE and NIC liabilities for the accounting period is to be determined on such basis as is just and reasonable in all the circumstances.]
Textual Amendments
F1Pt. 3 Ch. 6A inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 1
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