SolvedCOM150020 | CT Pay and File: accounting periods: legislation
From HM Revenue & Customs · COTAX Manual
The table below gives a brief explanation of what the legislation relevant to this subject contains
| Section | Explanation |
| 11 Taxes Management Act (TMA) 1970 | Sets out the filing obligation for CT Pay and File periods |
| 12 Income and Corporation Taxes Act (ICTA) 1988 | Requires CT to be assessed for APs, and sets out the events that cause an AP to begin or end |
| 342 ICTA 1988 | Sets out the tax rules on companies in liquidation |
| 342A ICTA 1988 | Sets out the tax rules on companies in administration |
| 102 Finance Act (FA) 1989 | Surrender of company tax refund within groups |
| Schedule 41 FA 2003 | Amendments to S.12 ICTA 1988 - treatment of companies in administration |