Paragraph 4 Regulation 2 – scope

In regulation 2(1)(b), after “provisions” insert “, or the making of any payment in connection with the operation of section 87A of the Management Act^f1 (interest on overdue corporation tax etc), and they apply in such a way that the corporation tax-related payments in regulation 3(2C) are subject to the mandatory electronic payment envisaged by section 204 of the Finance Act 2003^f2”.

Annotations

Footnotes

f1: See footnote (d) on page 2 about “the Management Act”. Section 87A was inserted by the Finance (No. 2) Act 1987 (c. 51), section 85. It was later amended by the Income and Corporation Taxes Act 1988 (c. 1), Schedule 29, paragraph 10(4); the Finance Act 1989 (c. 26), section 179(1); the Finance Act 1991 (c. 31), Schedule 15, paragraph 2; the Taxation of Chargeable Gains Act 1992 (c. 12), Schedule 10, paragraph 2(9); the Finance Act 1993 (c. 34), Schedule 14, paragraph 4 and Schedule 18, paragraph 1; the Finance Act 1994 (c. 9), Schedule 19, Part 1, paragraph 24; the Finance Act 1995 (c. 4), Schedule 24, Part 2, paragraphs 8 and 9; the Finance Act 1996 (c. 8), Schedule 14, paragraph 1; the Finance Act 1998 (c. 36), Schedule 3, paragraph 4 - Schedule 4, paragraph 4 - and Schedule 27, Part 3(2); the Finance Act 1999 (c. 16), section 92(5); the Finance Act 2000 (c. 17), Schedule 28, paragraph 3(4) - Schedule 29, Part 1, paragraph 9(2) - and Schedule 40, Parts 2(11) and 2(12); the Finance Act 2002 (c. 23), Schedule 29, Part 9, paragraph 69(4); the Finance Act 2008 (c. 9), Schedule 35, paragraph 1; and the Corporation Tax Act 2009 (c. 4), Schedule 1, Part 2, paragraph 305.
f2: 2003 c. 14; see footnote (c) on page 1 about amendments to section 204.