Schedule 3ZB CT exit charge payment plansF1F2
United Kingdom
- 1company ceasing to be resident in UK
- 2Non-UK resident companies with UK permanent establishments
- 3Entering into a CT exit charge payment plan
Annotations
Textual amendments
- F1
Sch. 3ZB inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 6
- F2
Words in Sch. 3ZB substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 6(1)(c)