Section RM 17 — Income Tax Act 2007: Treatment of further income tax paid

RM 17 Treatment of further income tax paid When this section applies (1) This section applies for the purposes of sections RM 2 and RM 4 to RM 6 when a company pays further income tax under sections OB 65 and OB 66 (which relate to further tax payable by ICA companies). No refund (2) The company is not entitled to a refund of the amount of further income tax paid which is treated as tax paid to satisfy an obligation yet to arise. Defined in this Act: amount , company , further income tax , pay , Compare: 2004 No 35 s MD 2(6)