# Corporation Tax Act 2010, Paragraph 156

Extent: E+W+S+N.I.

(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 ”.
(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) ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/156 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-156
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.