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Corporation Tax Act 2009

Section 460: Time limits and procedure for claims under section 459(1)

1313.This section provides the time limit for a claim under section 459. It is based on section 83(6) to (8) of FA 1996.

1314.Subsection (1)(b) rewrites “the Board” as “an officer of Revenue and Customs”. See Change 1 in Annex 1.

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