COM90013 - Payments: processing payments: the payment obligation: legislation

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

Section

Explanation

59D(1) Taxes Management Act (TMA) 1970

The normal due and payable date for CTSA Accounting Period (AP) is nine months and one day after the end of the AP.

Regulation 5 Corporation Tax (Instalment Payments) Regulations 1998 Statutory Instrument 3175

The due and payable date for an instalment in a quarterly instalment payment (QIP) case.