COM110023 - Pursuit: automatic and clerical pursuit: legislation: automatic pursuit
The table below gives a brief explanation of what the legislation relevant to this subject contains
Section | Explanation |
|---|---|
60 (1) Taxes Management Act (TMA) 1970 | When the tax becomes due and payable the Debt Management Office shall make an application for payment of sums in charge to collect |
59D TMA 1970 (CTSA APs) | The normal due and payable date for CT is 9 months and 1 day after the end of the Accounting Period (AP) |
Para 17 Schedule 18 FA 1998 | A company required to deliver a tax return and fails to do so is liable to a flat-rate penalty |
Para 18 Schedule 18 FA 1998 | A company is liable to a tax-related penalty if required to deliver a tax return and fails to do so within 18 months after the end of the AP or, if later by the filing date (see Glossary for more information) |