Corporation Tax Act 2009

757Claim for reliefU.K.
This adran has no associated Nodiadau Esboniadol

A claim by a company for relief under this Chapter must specify—

(a)the old assets to which the claim relates,

(b)the amount of the relief claimed in relation to each old asset, and

(c)in relation to each old asset, the expenditure on other assets by reference to which relief is claimed.