Related Commentary  Related HMRC Manuals

59E(1)  The Treasury may by regulations make provision, in relation to companies of such descriptions as may be prescribed for, or in connection with, treating amounts of corporation tax for an accounting period as becoming due and payable on dates which fall on or before the date on which corporation tax for that period would become due and payable apart from this section.

59E(2)  Without prejudice to the generality of subsection (1) above, regulations under this section may make provision–

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