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Legislation

Corporation Tax Act 2009

Crossheading Claw back of relief

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Section 1228 Credits that reverse debits
Section 1229 Claw back of relief
Section 1230 Meaning of “reversal amount”
Section 1231 Absence of accounts

Chapter 2 Management expenses
Crossheading Claw back of relief

Crossheading Claw back of relief

From legislation.gov.uk

Contents

Section 1228 Credits that reverse debits
Section 1229 Claw back of relief
Section 1230 Meaning of “reversal amount”
Section 1231 Absence of accounts