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Taxes Management Act 1970

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Changes over time for: Cross Heading: Entering into a CT exit charge payment plan

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Point in time view as at 12/02/2019.

Changes to legislation:

Taxes Management Act 1970, Cross Heading: Entering into a CT exit charge payment plan is up to date with all changes known to be in force on or before 25 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F1Entering into [F2a CT exit charge payment plan]U.K.

Textual Amendments

F1Sch. 3ZB inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 6

F2Words in Sch. 3ZB substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 6(1)(a)

8(1)A Part 1 company or a Part 2 company enters into [F2a CT exit charge payment plan] in respect of qualifying corporation tax in accordance with this Schedule if—U.K.

(a)the company agrees to pay, and an officer of Revenue and Customs agrees to accept payment of, the tax in accordance with [F3paragraphs 11 to 14],

(b)the company agrees to pay interest on the tax in accordance with paragraph 9(3), and

(c)the plan meets the requirements set out in [F4paragraph 10] as to the matters that must be specified in it.

(2)The [F5CT exit charge payment plan] may, in the circumstances mentioned in sub-paragraph (3), contain appropriate provision regarding security for Her Majesty's Revenue and Customs in respect of the deferred payment of the tax.

(3)Those circumstances are where an officer of Her Majesty's Revenue and Customs considers that agreeing to accept payment of qualifying corporation tax in accordance with the plan would present a serious risk as to collection of the tax in the absence of provision regarding security in respect of that tax.

(4)[F2A CT exit charge payment plan] is void if any information furnished by the company in connection with the plan does not fully and accurately disclose all facts and considerations material to the decision of the officer of Revenue and Customs to accept payment of qualifying corporation tax in accordance with the plan.]

Textual Amendments

F3Words in Sch. 3ZB para. 8(1)(a) substituted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 4(a)

F4Words in Sch. 3ZB para. 8(1)(c) substituted (with effect in accordance with Sch. 8 para. 8 of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 4(b)

F5Words in Sch. 3ZB substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 6(1)(b)

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