Valid from 17/07/2013
Amendments of FA 2009U.K.
7U.K.In Schedule 56 to FA 2009 (penalty for failure to make payments on time), in the Table at the end of paragraph 1, after entry 6 insert—
| “6ZA | Corporation tax | Amount payable under an exit charge payment plan entered into in accordance with Schedule 3ZB to TMA 1970 | The later of— (a) the first day after the period of 12 months beginning immediately after the migration accounting period (as defined in Part 1 or 2 of Schedule 3ZB to TMA 1970, as the case may be), and (b) the date on which the amount is payable under the plan.” |