COM90013 - Payments: processing payments: the payment obligation: legislation
»Ê¹ÚÌåÓýapp table below gives a brief explanation of what the legislation relevant to this subject contains.
| Section | Explanation |
|---|---|
| 59D(1) TMA 1970 | »Ê¹ÚÌåÓýapp normal due and payable date for CTSA AP is nine months and one day after the end of the AP. |
| Regulation 5 Corporation Tax (Instalment Payments) Regulations 1998 Statutory Instrument 3175 | »Ê¹ÚÌåÓýapp due and payable date for an instalment in a quarterly instalment payment (QIP) case. |