Section 30 | Corporation Tax: Due And Payable Date | Finance Act 1998 C36

30 Corporation tax: due and payable date

Finance Act 1998 (1998 c 36) | Legislation

Corporation tax: periodic payments etc

30 Corporation tax: due and payable date

(1) After section 59DA of the Taxes Management Act 1970 there shall be inserted—

“59E Further provision as to when corporation tax is due and payable

(1) The Treasury may by regulations make provision, in relation to companies of such descriptions as may be prescribed, for or in connection with treating amounts of corporation tax for an accounting period as becoming due and payable on dates which fall on or before the date on which corporation tax for that period would become due and payable apart from this section.

(2) Without prejudice to the generality of subsection (1) above, regulations under this section may make provision—

(a) for or in connection with the determination of amounts of corporation tax which are treated as becoming due and payable under the regulations;

(b) for or in connection with the determination of the dates on which amounts of corporation tax are treated as becoming due and payable under the regulations;

(c) for or in connection with the making of payments to the Board in respect of amounts of corporation tax which are treated as