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HMRC internal manual

COTAX Manual

Background: company taxation overview: legislation

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

Section Explanation
11 TMA 1970 Contains the ground rules for the content of a CT return for pre CTSA periods.
3, Chapter 2, Part 2 CTA 2010 Governs the application of the small companies rate of CT.
455 CTA 2010 Charges tax on a loan or advance made by a close company to a participator.
747 ICTA 1988 The legislation relating to chargeable profits and creditable tax in respect of Controlled Foreign Companies.
Sch 13 ICTA 1988 Lays down the rules for collection of ACT.
Sch 16 ICTA 1988 Lays down the rules for collection of IT on company payments which are not distributions.
Sch 19AB ICTA 1988 Entitles companies in the pensions business to receive provisional repayment of IT (and while it lasted, payment of tax credit) during the AP.
36 FA 1998 Allows HMRC to enter into special payment arrangements with companies that are members of groups.
Sch 18 FA 1998 Contains most of the management legislation relating to CTSA.
Para 3 Sch 18 FA 1998 Contains the rules for the content of the CTSA return.
Para 8 Sch 18 1998 Provides the rules for the calculation of tax payable.
SI 1998 No 3175 Contains the requirement for large companies to pay tax in quarterly instalments.