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Legislation
Corporation Tax Act 2009

Crossheading Interpretation

  • 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
  1. Interpretation
  2. Claims and elections

Section 1315 | Claims and elections

From legislation.gov.uk

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

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