92 Assessment, recovery and postponement of supplementary charge
Finance Act 2002 (2002 c 23) | Legislation

92  Assessment, recovery and postponement of supplementary charge

(1)     . . .

(2)     In section 59E of the Taxes Management Act 1970 (c 9) (further provision as to when corporation tax is due and payable) in subsection (11) (extension of references in the section to corporation tax) after paragraph (b) add—

“(c)     to any sum chargeable on a company under section 501A(1) of the principal Act (supplementary charge in respect of ring fence trades) as if it were an amount of corporation tax chargeable on the company”.

(3)

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