COM150020 - 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