Part 2 Non-UK resident companies with UK permanent establishmentsF1
United Kingdom
- Circumstances in which CT exit charge payment plan may be entered into
- Qualifying corporation tax
- Interpretation: exit charge assets and liabilities
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
Notes on Schedule 3ZB
Textual amendments
- F2
Words in Sch. 3ZB substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 6(1)(c)