Finance (No. 3) Act 2010

Amendments of Schedule 53

8 In Part 2 (special provision as to late payment interest start date), after paragraph 6 insert—

“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.”