# Finance Act 2020, Paragraph 1


In TMA 1970, after section 59FA insert—
“CT payment plans for tax on certain transactions with EEA residents
59FB Schedule 3ZC makes provision enabling a company that is liable to pay corporation tax arising in connection with certain transactions to defer payment of the tax by entering into a CT payment plan.”

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/7/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-7/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.