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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

Payment and recovery of tax
Diverted profits tax ignored for tax purposes

Section 99 | Diverted profits tax ignored for tax purposes

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)