Section 89 Corporation tax: due and payable date.
United Kingdom
(1)
In the Table in section 98 of the M1Taxes Management Act 1970 (penalties for failure to provide information, produce documents etc.), in the first column, after the entry for Part III of the Taxes Management Act 1970 insert “ regulations under section 59E of this Act; ”.
(2)
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(3)
This section has effect in relation to accounting periods ending on or after 1st July 1999.
Annotations
Textual amendments
- F1
S. 89(2) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
Marginal citations
- M1