SCHEDULES
SCHEDULE 8Management of RPDT
1Amendments of TMA 1970
1
Part 5A of TMA 1970 (payment of tax) is amended as follows.
2
In section 59E (further provision as to when corporation tax is due and payable), in subsection (11) after paragraph (d) insert—
e
to any sum chargeable on a company under section 33 of FA 2022 (residential property developer tax) as if it were an amount of corporation tax chargeable on the company.
3
In section 59F (arrangements for paying corporation tax on behalf of group members), in subsection (6)—
a
omit “and” at the end of paragraph (b);
b
after paragraph (c) insert
, and
d
to any sum chargeable on a company under section 33 of FA 2022 (residential property developer tax) as if it were an amount of corporation tax chargeable on the company.