[Part 3 Entering into [a CT Exit Charge Payment Plan]]
Taxes Management Act 1970 (1970 c 9) | Legislation

[Part 3 Entering into [a CT Exit Charge Payment Plan]

[Introduction

7

(1)     As to when this Part of this Schedule applies, see—

(a)     Part 1 of this Schedule (companies ceasing to be resident in the United Kingdom), and

(b)     Part 2 of this Schedule (companies with permanent establishments in the United Kingdom).

(2)     In this Part of this Schedule, as it applies to a company in relation to which Part 1 of this Schedule applies, terms and expressions which are used in this Part and in that Part have the same meanings in this Part as in that Part.

(3)     In this Part of this Schedule, as it applies to a company in relation to which Part 2 of this Schedule applies, terms and expressions which are used in this Part and in that Part have the same meanings in this Part as in that Part.

Entering into [a CT exit charge payment plan]

8

(1)     A Part 1 company or a Part 2 company enters into [a CT exit charge payment plan] in respect of qualifying corporation tax in accordance with this Schedule if—

(a)     the company agrees to pay, and an officer of

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