{
  "url": "https://openlegislation.uk/taxes-management-act-1970/schedule-3ZC/paragraph-5",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/schedule-3ZC/paragraph-5.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "schedule/3ZC/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "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—\n(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\n(b) the application contains details of all the matters which are required by paragraph 7 to be specified in the plan.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/schedule/3ZC/paragraph/5",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}