Statute
Section 59FB — Taxes Management Act 1970: CT payment plans for tax on certain transactions with EEA residents
Text of the provision Official document
CT payment plans for tax on certain transactions with EEA residents 59FB Schedule 3ZC makes provision enabling a company that is liable to pay corporation tax arising in connection with certain transactions to defer payment of the tax by entering into a CT payment plan.
Official source: legislation.gov.uk
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