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Amendment of section 239 (income tax on payments by resident companies) of Principal Act.
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39.— (1) Section 239 of the Principal Act is amended—
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(a) in subsection (4) by inserting “, but in any event not later than day 21 of the month in which that period of 9 months ends” after “the end of that period”, and
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(b) in subsection (5) by substituting “corporation tax” for “preliminary tax” and by inserting “in accordance with section 958 and” after “payable by the company”.
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(2) This section has effect for accounting periods commencing on or after 14 October 2008.
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