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HMRC internal manual

COTAX Manual

Pursuit: automatic and clerical pursuit: legislation: permanent local action (PLA) cases

The table below gives a brief explanation of what the legislation relevant to this subject contains

Section Explanation
87A TMA 1970 The legislation for charging late payment interest on mainstream CT
S458 CTA 2010 (formerly S419(4) ICTA 1988 Allows relief to be given in respect of the repayment or part repayment of a loan or advance made by a close company
Schedule 16 ICTA 1988 The rules for the recovery of Income Tax on company payments which are not distributions
Para 7 Schedule 18 FA 1998 Every company tax return for a CTSA AP must include a self assessment of the amount of tax which is payable