CTM35105 - Income Tax: collection of tax on annual payments: introduction
ITA07/Part15/Chapter15
Chapter 15 holds the provisions for accounting for IT on ITA07/S901 annual payments made by UK resident companies (+). Such payments are described as 바카라 사이트˜section 946 payments바카라 사이트™.
Form CT61 is provided for use by companies making returns under Chapter 15.