38(1)  CTA 2010 is amended as follows.

38(2)  [Inserts CTA 2010, s. 1(3)(ad).]

38(3)  [Inserts CTA 2010, Pt. 8C.]

38(4)  In TMA 1970, in section 59D (general rule as to when corporation tax is due and payable)–

(a)[amends TMA 1970, s. 59D(3),]

(b)[amends TMA 1970, s. 59D(5).]

38(5)  [Amends FA 1998, Sch. 18, para. 8.]

38(6)  Schedule 56 to FA 2009 (penalty for failure to make payments on time) is amended in accordance with subsections (7) and (8).

38(7)  [Amends table in FA 2009, Sch. 56, para. 1.]

38(8)  [Amends FA 2009, Sch. 56, para. 4(1).]

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