# Taxes Management Act 1970, Paragraph 1

Extent: E+W+S+N.I.

This Schedule makes provision enabling a company that is liable to pay qualifying corporation tax for an accounting period to defer payment of the tax by entering into a CT payment plan.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/3ZC/paragraph/1 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-3ZC/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.