(1)The provisions of section 33(1) relating to the charging of a sum as if it were an amount of corporation tax is to be taken as applying all enactments applying generally to corporation tax.
(2)But this is subject to—
(a)the provisions of the Corporation Tax Acts,
(b)any necessary modifications, and
(c)subsection (5).
(3)The enactments mentioned in subsection (1) include—
(a)those relating to returns of information and the supply of accounts, statements and reports,
(b)those relating to the assessing, collecting and receiving of corporation tax,
(c)those conferring or regulating a right of appeal, and
(d)those concerning administration, penalties, interest on unpaid tax and priority of tax in cases of insolvency under the law of any part of the United Kingdom.
(4)Accordingly, TMA 1970 is to have effect as if any reference to corporation tax included a sum chargeable under section 33(1) as if it were an amount of corporation tax (but this does not limit subsections (1) to (3)).
(5)In the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999 (SI 1999/358) or any further regulations made under section 32 of FA 1998 (unrelieved surplus advance corporation tax)—
(a)references to corporation tax do not include a sum chargeable on a company under section 33(1) as if it were corporation tax, and
(b)references to profits charged to corporation tax do not include RPD profits.
(6)Schedule 8 makes further provision about the management of RPDT.