Paragraph 156
United Kingdom
(1)
Amend section 87A (interest on overdue corporation tax etc) as follows.
(2)
In subsection (3)—
(a)
omit “Schedule 28 to the Finance Act 2000 or”, and
(b)
after “2002” insert “ or Chapter 7 of Part 22 of CTA 2010 ”.
F1(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)
In subsection (6)(a)—
(a)
for “section 393A(1) of the principal Act” substitute “ section 37 of CTA 2010 ”, and
(b)
for “set off (whether under section 393A(1) or 393B(3))” substitute “ relieved (whether under that section or section 42 of that Act) ”.
Annotations
Textual amendments
- F1
Sch. 1 para. 156(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 67