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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- SCHEDULE 2
- Part 3
- Paragraph 13
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Right of company to elect for alternative provision to apply
This section has no associated Explanatory Notes
13(1)Paragraphs 14, 15 and 16 apply if a company—
(a)makes an election under this paragraph, or
(b)has (before 1 April 2010) made an election under paragraph 13 of Schedule 18 to FA 2009.
(2)An election by a company under this paragraph—
(a)must be made before the end of the period of 30 days beginning with the first day of the first accounting period of the company beginning on or after 21 July 2009, and
(b)is irrevocable.
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