Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 8 Corporation tax exit charges

PART 1 CT exit charge payment plans

4 In paragraph 8(1) (entering into a plan)—

(a) in paragraph (a) for the words from “the standard” to the end substitute “paragraphs 11 to 14”, and

(b) in paragraph (c) for “paragraphs 10 to 12” substitute “paragraph 10”.