Paragraph 5 F1
A company that is liable to pay qualifying corporation tax for an accounting period may enter into a CT payment plan in respect of the tax only if—
C1(a)
an application to enter into the plan is made to HMRC before the end of the period of 9 months beginning immediately after the accounting period, and
(b)
the application contains details of all the matters which are required by paragraph 7 to be specified in the plan.
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
Modifications
- C1
Sch. 3ZC para. 5(a) modified (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. 4(2)