COM90013 - Payments: processing payments: the payment obligation: legislation
The table below gives a brief explanation of what the legislation relevant to this subject contains.
Section | Explanation |
---|---|
59D(1) TMA 1970 | The normal due and payable date for CTSA AP is nine months and one day after the end of the AP. |
Regulation 5 Corporation Tax (Instalment Payments) Regulations 1998 Statutory Instrument 3175 | The due and payable date for an instalment in a quarterly instalment payment (QIP) case. |