# Income and Corporation Taxes Act 1988, Paragraph 3

Extent: E+W+S+N.I.

The return made by a company for any period shall show—
(a) the amount of any relevant payments made by the company in that period; and
(b) the income tax in respect of those payments for which the company is accountable.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/16/paragraph/3 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-16/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.