# Finance Act 2019, Section 23: Corporation tax exit charges


Schedule 8—
(a) amends provisions concerning CT exit charge payment plans,
(b) repeals certain provisions that enable the postponement of exit charges, and
(c) contains amendments concerning the treatment of assets that are the subject of EU exit charges.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/section/23 (the official version)
Page: https://openlegislation.uk/finance-act-2019/section-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.