COM30021 - 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.