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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. Management and enforcement
  2. Company tax returns, etc.

Section 93 | Company tax returns, etc.

From legislation.gov.uk

(1)The enactments mentioned in Schedule 11 to this Act have effect with the amendments specified there, which are minor amendments and amendments consequential on Schedule 18 to the Finance Act 1998 (company tax returns, assessments and claims, etc.).

(2)The amendments made by Schedule 11 to this Act have effect in relation to accounting periods ending on or after 1st July 1999.

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