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Schedule 3ZC CT Payment plans for tax on certain transactions with EEA residentsF1

United Kingdom

  1. Introduction
  2. Qualifying corporation tax
  3. Qualifying transactions
  4. Eligibility to enter a CT payment plan
  5. Application to enter a CT payment plan
  6. Entering into a CT payment plan
  7. Content of CT payment plan
  8. Effect of CT payment plan
  9. The payment method: instalments
  10. The payment method: all of outstanding balance due
  11. All of outstanding balance attributable to particular qualifying transaction due
  12. 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