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 |
Section 59D(1) Taxes Management Act (TMA) 1970 | The normal due and payable date for CT is nine months and one day after the end of the Accounting Period (AP). |
Section 455(3) Corporation Tax Act (CTA) 2010 | Determines the due date for tax payable under Section 455 CTA 2010. |