Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Taxes Management Act 1970 U.K.

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

F1 Sch. 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