Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Management Act 1970 Schedule 3ZB paragraph 4
Circumstances in which CT exit charge payment plan may be entered into
Paragraph 4 of Schedule 3ZB sets out the conditions under which a non-UK resident company trading in the UK through a permanent establishment may enter into a CT exit charge payment plan to defer corporation tax arising from certain qualifying events affecting its assets or liabilities.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.