Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Section 1108 is up to date with all changes known to be in force on or before 14 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)The Commissioners for Her Majesty's Revenue and Customs may by regulations provide that a person may comply with section 1104(2) or (3) or section 1105(2) or (3) either—
(a)by acting in accordance with the subsection concerned, or
(b)by acting in accordance with rules contained in the regulations.
(2)Regulations under subsection (1) may make different provision for different circumstances.
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