[59D General rule as to when corporation tax is due and payable]
Taxes Management Act 1970 (1970 c 9) | Legislation

[Corporation tax]

[59D  General rule as to when corporation tax is due and payable]

[(1)     Corporation tax for an accounting period is due and payable on the day following the expiry of nine months from the end of that period.

(2)     If the tax payable is then exceeded by the total of any relevant amounts previously paid (as

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