Payment of corporation tax by persons other than company assessed

6A

1

This paragraph applies to any amount of corporation tax assessed or treated as assessed by virtue of any of the following provisions (which enable unpaid corporation tax assessed on a company to be assessed on other persons in certain circumstances)—

a

section 137(4), 139(7) or 190 of TCGA 1992,

b

paragraph 75A(2) of Schedule 18 to FA 1998,

c

section 795(2) of CTA 2009, and

d

Chapter 7 of Part 22 of CTA 2010.

2

The late payment interest start date in respect of that amount is the date when it became due and payable by the company.