Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Taxes Management Act 1970

156

1

Amend section 87A (interest on overdue corporation tax etc) as follows.

2

In subsection (3)—

a

omit “Schedule 28 to the Finance Act 2000 or”, and

b

after “2002” insert “ or Chapter 7 of Part 22 of CTA 2010 ”.

F13

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4

In subsection (6)(a)—

a

for “section 393A(1) of the principal Act” substitute “ section 37 of CTA 2010 ”, and

b

for “set off (whether under section 393A(1) or 393B(3))” substitute “ relieved (whether under that section or section 42 of that Act) ”.