SCHEDULES
SCHEDULE 3Banking companies: surcharge
PART 2Consequential amendments
FA 1998
3
1
Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended as follows.
2
In paragraph 1 (meaning of “tax”)—
a
before the entry relating to section 455 of CTA 2010 insert— “
section 269DA of the Corporation Tax Act 2010 (surcharge on banking companies),
”
, and
b
in the entry relating to section 455 of CTA 2010, for “the Corporation Tax Act 2010” substitute “
that Act
”
.
3
In paragraph 8(1) (calculation of tax payable), in the third step, after paragraph 1 insert—
1ZA
Any sum chargeable under section 269DA of that Act (surcharge on banking companies).