156(1)Amend section 87A (interest on overdue corporation tax etc) as follows.U.K.
(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 ”.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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) ”.
Textual Amendments
F1Sch. 1 para. 156(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 67