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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)
”
.