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Introductory Text
PART 1 Introductory
1.Citation, commencement and interpretation
2.Introduction
PART 2 Companies to which Part 4 of FA 2006 applies, but which are not part of a group
3.Deduction of tax
4.Payments in an accounting period
5.Collection and payment of tax
6.Certificates of deduction of tax
7.Gross payment of distributions
8.Assessments where relevant distribution included in return
9.Assessments in other cases
10.Application of Income Tax Acts provisions about time limits for assessments
11.Company’s duty to deliver amended return
PART 3 Company to which Part 4 of FA 2006 formerly applied, and Groups
12.(1) Part 2 of these Regulations applies—
Signature
Explanatory Note