# Finance Act 2012, Paragraph 12


In section 59E (provision about when corporation tax due and payable) in subsection (11) for paragraph (b) substitute—
“(b) to any sum charged on a company at step 5 in section 371BC(1) of TIOPA 2010 (controlled foreign companies) as if it were an amount of corporation tax;”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.