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Legislation
Finance Act 1998

Crossheading Corporation tax: periodic payments etc

  • Section 30 Corporation tax: due and payable date.
  • Section 31 Abolition of advance corporation tax.
  • Section 32 Unrelieved surplus advance corporation tax.
  • Section 33 Relief for interest payable under the Tax Acts.
  • Section 34 Charge to tax on interest payable under the Tax Acts.
  • Section 35 Further provision about interest payable under the Tax Acts.
  • Section 36 Arrangements with respect to payment of corporation tax.
  1. Corporation tax: periodic payments etc
  2. Further provision about interest payable under the Tax Acts.

Section 35 | Further provision about interest payable under the Tax Acts.

From legislation.gov.uk

Schedule 4 to this Act (which makes further amendments relating to interest payable under the Tax Acts by or to companies) shall have effect.

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