# Finance (No. 2) Act 2015, Paragraph 40


In Schedule 18 to FA 1998 (company tax returns, assessments etc), in paragraph 40, after sub-paragraph (4) insert—
“(5) Where—
(a) action is being taken under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement of deduction from accounts) for the recovery of an amount (“the original amount”) of any tax charged by a determination under paragraph 36 or 37, and
(b) before that action is concluded, the determination is superseded by a self-assessment,
that action may be continued as if it were action for the purposes of the recovery of so much of the tax charged by the self-assessment as is due and payable, has not been paid and does not exceed the original amount.”

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/8/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-8/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.