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Legislation

Finance Act 2015

Crossheading Payment and recovery of tax

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Section 98 Payment of tax
Section 99 Diverted profits tax ignored for tax purposes
Section 100 Credits for tax on the same profits
Section 100A Relief from corporation tax

PART 3 Diverted profits tax
Crossheading Payment and recovery of tax

Crossheading Payment and recovery of tax

From legislation.gov.uk

Contents

Section 98 Payment of tax
Section 99 Diverted profits tax ignored for tax purposes
Section 100 Credits for tax on the same profits
Section 100A Relief from corporation tax