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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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CT Pay and File: accounting periods: legislation

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

Section Explanation
   
11 TMA 1970 Sets out the filing obligation for CT Pay and File periods
12 ICTA 1988 Requires CT to be assessed for APs, and sets out the events that cause an AP to begin or end
342 ICTA 1988 Sets out the tax rules on companies in liquidation
342A ICTA 1988 Sets out the tax rules on companies in administration
102 FA 1989 Surrender of company tax refund within groups
Schedule 41 FA 2003 Amendments to S.12 ICTA 1988 - treatment of companies in administration