SolvedCOM90022 | Payments: processing payments: the payment record: 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 |
| Section 59D(1) Taxes Management Act (TMA) 1970 | The normal due and payable date for CT is nine months and one day after the end of the Accounting Period (AP). |
| Section 455(3) Corporation Tax Act (CTA) 2010 | Determines the due date for tax payable under Section 455 CTA 2010. |