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Contents

Legislation
Finance Act 1999

Crossheading Management and enforcement

  • Section 89 Corporation tax: due and payable date.
  • Section 90 Release or writing off of debt: interest on tax overpaid.
  • Section 91 Advance corporation tax: consequences of abolition.
  • Section 92 Group relief: consequences of reduction in surrenderable amount.
  • Section 93 Company tax returns, etc.
  1. Part III Income Tax, Corporation Tax and Capital Gains Tax
  2. Crossheading Management and enforcement

Crossheading Management and enforcement

From legislation.gov.uk

Contents

  1. Section 89 Corporation tax: due and payable date.
  2. Section 90 Release or writing off of debt: interest on tax overpaid.
  3. Section 91 Advance corporation tax: consequences of abolition.
  4. Section 92 Group relief: consequences of reduction in surrenderable amount.
  5. Section 93 Company tax returns, etc.
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