724. When payment of corporation tax is due.

Corporation tax for an accounting period1 is due and payable on the day following the expiry of nine months from the end of that period2. Income tax on company payments which are not distributions is due at the same time by which the return thereof3 is to be made4.

Tax postponed pending an appeal becomes payable on the determination of the appeal as if assessed on the date when the appellant is issued with a notice of the total amount payable in accordance with the determination of the appeal