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Finance Act 1970
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3(1)Section 87 of the Management Act (interest on overdue income tax on company distributions etc.) shall be amended as follows.
(2)In subsection (2)—
(a)for " month " (five times) substitute " period of account ".
(b)after " principal Act" insert " or under company tax regulations ".
(3)In subsection (4)—
(a)after " principal Act ", in paragraph (a), and after " Schedule 9", in paragraph (b), insert " or with company tax regulations ".
(b)for " month " substitute " period of account ".
(4)For subsection (6) substitute—
“(6)In this section ' period of account' means—
(a)in relation to Schedule 9 to the principal Act, a month of a year of assessment, that is to say a month beginning on the sixth day of a month of a calendar year,
(b)in relation to company tax regulations, any period of account prescribed by the regulations.”
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