Schedule 3ZC makes provision enabling a company that is liable to pay corporation tax arising in connection with certain transactions to defer payment of the tax by entering into a CT payment plan.
Section 59FB: CT payment plans for tax on certain transactions with EEA residents
Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk
Part VA: Payment of Tax
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.