OpenLegislation

Paragraph 330

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 821(1) (under-deductions from payments made before passing of annual Act)—

(a)

after “assessment” insert “ or accounting period ”,

(b)

after “quarterly payments” insert “ (or half-periodic or quarterly payments) ”,

(c)

after “income” insert “ or corporation ”,

(d)

after “year”, in the second and third places where it occurs, insert “ or period ”,

(e)

after “charged”, in the fourth place where it occurs, insert “ in respect of those payments to income tax under Chapter 2 of Part 4 of ITTOIA 2005 (interest) or shall be charged to corporation tax under ”, and

(f)

omit “in respect of those payments”.