Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 22: Miscellaneous provisions

Chapter 4: Surrender of tax refund within group

Section 966: Payments for surrendered tax refunds

2882. This section concerns the consequences of making payments for the transfer of tax refunds. It is based on section 102(7) of FA 1989.