Finance Act, 1993
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Chapter VII Corporation Tax | ||
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Amendment of section 6 (general scheme of corporation tax) of Corporation Tax Act, 1976. |
39.—(1) Section 6 of the Corporation Tax Act, 1976 , is hereby amended in subsection (4) (inserted by the Finance Act, 1985 )— | |
(a) by the substitution of “six months” for “seven months” (inserted by the Finance Act, 1990 ), and | ||
(b) by the addition of the following proviso to that subsection: | ||
“Provided that where the last day of the period within which the corporation tax falls to be paid is a day after the 28th day of the month in which that period ends the corporation tax shall be paid not later than the 28th day of the said month.”. | ||
(2) This section shall apply and have effect as respects accounting periods ending on or after the 1st day of May, 1993. |