# Finance (No. 2) Act 2015, Paragraph 2


In section 59E of TMA 1970 (further provision as to when corporation tax is due and payable), in subsection (11), after paragraph (b) insert—
“(ba) to any sum chargeable on a company under section 269DA of CTA 2010 (surcharge on banking companies) as if it were an amount of corporation tax chargeable on the company;”.

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/3/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.