# Finance Act 2020, Paragraph 6


In paragraph 2 of Schedule 18 to FA 1998 (duty of company to notify HMRC that it is chargeable for an accounting period if it has not received a notice requiring a company tax return), in sub-paragraph (1A) (which provides an exception to that duty), as inserted into that paragraph by paragraph 6(2) of Schedule 5 to FA 2019—
(a) omit the “and” before paragraph (b), and
(b) after that paragraph insert
“, and
(c) having deducted the income tax mentioned in paragraph (a) at the fourth step in paragraph 8 (calculation of tax payable), the amount of tax payable for the period is nil.”

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/6/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-6/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.