306 Application of Part 5A of TMA 1970 and Instalment Payments Regulations
Finance (No 2) Act 2023 (2023 c 30) | Legislation

306  Application of Part 5A of TMA 1970 and Instalment Payments Regulations

(1)     Section 59E of TMA 1970 (further provision as to when corporation tax is due and payable) has effect as if, in subsection (11) after paragraph (f) there were inserted—

“(g)     to any sum chargeable on a company under section 279 of the Finance (No 2) Act 2023 (electricity generator levy) as if it were an amount of corporation tax chargeable on the company.”

(2)     Section 59F of that Act (arrangements for paying corporation tax on behalf of group members) has effect as if, in subsection (6)—

(a)     the “and” at the end of paragraph (d) were omitted,

(b)     after paragraph (e) there were inserted “, and

(f)     to any sum chargeable on a company under section 279 of the Finance (No 2) Act

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