Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2023 - onwards
  Version 3 of 3    

959AR. Date for payment of corporation tax: companies other than with relevant accounting periods.

(1) Preliminary tax appropriate to an accounting period, other than a relevant accounting period, of a company is due and payable -

(a) subject to paragraph (b), not later than the day (in this paragraph referred to as the 'first-mentioned day') which is 31 days before the day on which the accounting period ends, but where the first-mentioned day is later than day 21 of the month in which it occurs, the preliminary tax shall be due and payable not later than -

(i) day 21 of the month in which that first-mentioned day occurs, or

(ii) where payment of the preliminary tax is made by day 23 of the month in which that first-mentioned day occurs by such electronic means as are required by the Revenue Commissioners, day 23 of the month in which that first-mentioned day occurs,

(b) in a case where the accounting period is less than one month and one day in length, not later than the last day of the accounting period, but where that day is later than day 21 of the month in which it occurs, the

Comparing proposed amendment...