Sch 8 para 40
In Schedule 18 to FA 1998 (company tax returns, assessments etc), in paragraph 40, after sub-paragraph (4) insert— (5) Where— (a) action is being taken under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement of deduction from accounts) for the recovery of an amount (“ the original amount ”) of any tax charged by a determination under paragraph 36 or 37, and (b) before that action is concluded, the determination is superseded by a self-assessment, that action may be continued as if it were action for the purposes of the recovery of so much of the tax charged by the self-assessment as is due and payable, has not been paid and does not exceed the original amount.