# Finance Act 2012, Paragraph 12


(1) This Part applies to a company's liability to corporation tax.
(2) A reference in this Part to a company's “tax liability” is to the company's liability to corporation tax.
(3) References to an amount of or on account of “tax” are to be read accordingly.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/14/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.