COM90022 - Payments: processing payments: the payment record: legislation
The table below gives a brief explanation of what the legislation relevant to this subject contains.
| Section | Explanation |
| 59D(1) TMA 1970 | The normal due and payable date for CT is nine months and one day after the end of the AP. |
| 455(3) CTA 2010 | Determines the due date for tax payable under S455 CTA 2010. |