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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Background: typical case examples: legislation

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

Section Explanation
   
87A TMA 1970 Interest is charged from the normal due date (Word 49KB) to the date of payment
455 CTA 2010 (formerly S419 ICTA 1988) Liability on close company loans and advances to participators
747 ICTA 1988 Tax on profits of controlled foreign companies
Para 3 Schedule 18 FA 1998 Specifies the form and content of the CTSA return to be submitted for CT purposes