# Taxes Management Act 1970, Paragraph 5


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—
(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.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/3ZC/paragraph/5 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-3ZC/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.