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Legislation

Corporation Tax Act 2009

Crossheading Interpretation

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Section 1312 Abbreviated references to Acts
Section 1313 Activities in UK sector of continental shelf
Section 1314 Meaning of “caravan”
Section 1315 Claims and elections
Section 1316 Meaning of “connected” persons and “control”
Section 1317 Meaning of “farming” and related expressions
Section 1318 Meaning of grossing up
Section 1319 Other definitions
Section 1320 Interpretation: Scotland
Section 1321 Interpretation: Northern Ireland

Corporation Tax Act 2009
Interpretation

Section 1315 | Claims and elections

From legislation.gov.uk

1 April 2026

In this Act any reference to a claim or election is to a claim or election in writing.

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