Point in time view as at 22/07/2020.
There are currently no known outstanding effects for the Finance Act 2020, Paragraph 7.
7U.K.In section 55A(1) of FA 2004 (exception to duty of company to give notice of coming within the charge to corporation tax), as inserted by paragraph 7 of Schedule 5 to FA 2019—
(a)omit the “and” before paragraph (b), and
(b)after that paragraph insert “, and
(c)in consequence of the deduction of the income tax mentioned in paragraph (a) at the fourth step in paragraph 8 of Schedule 18 to the Finance Act 1998 (calculation of tax payable), the amount of tax payable for the period will be nil.”
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