Finance Act, 1993

Chapter VII

Corporation Tax

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.