Schedule 3ZC CT Payment plans for tax on certain transactions with EEA residentsF1
United Kingdom
- Introduction
- Qualifying corporation tax
- Qualifying transactions
- Eligibility to enter a CT payment plan
- Application to enter a CT payment plan
- Entering into a CT payment plan
- Content of CT payment plan
- Effect of CT payment plan
- The payment method: instalments
- The payment method: all of outstanding balance due
- All of outstanding balance attributable to particular qualifying transaction due
- Part of outstanding balance attributable to particular qualifying transaction due
Annotations
Textual amendments
- F1
Sch. 3ZC inserted (retrospective and with effect in accordance with Sch. 7 para. 4(1)(a) of the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 2