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 section 59FB
CT payment plans for tax on certain transactions with EEA residents
Section 59FB introduces Schedule 3ZC, which allows companies to defer payment of corporation tax arising from certain transactions with EEA residents by entering into a CT payment plan.
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.