http://www.legislation.gov.uk/ukpga/2009/4/section/1275Corporation Tax Act 2009An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.texttext/xmlenStatute Law Database2026-04-18Expert Participation2026-04-01 Corporation Tax Act 2009s. 1094(2A)-(2C)Finance Act 2012Sch. 3 para. 13(3)Corporation Tax Act 2009s. 1106(4A)-(4C)Finance Act 2012Sch. 3 para. 14(3)Corporation Tax Act 2009s. 322(2A)(zb)Finance Act 2016s. 73(5)Corporation Tax Act 2009s. 145(6)(e) and wordPlanning (Consequential Provisions) (Wales) Act 2026Deddf Cynllunio (Darpariaethau Canlyniadol) (Cymru) 2026Sch. 2 para. 400(b)Sch. 5 Pt. 1s. 5(2)Corporation Tax Act 2009s. 1058B(5)(ea)Neonatal Care (Leave and Pay) Act 2023Sch. para. 57s. 3(3)reg. 2 Part 1812751If a company liable for corporation tax on unremittable income makes a claim for relief under this section in respect of that income, it is not taken into account for corporation tax purposes.2Subsection (1) is subject to section 1276.3No claim under this section may be made in respect of any income so far as an ECGD payment has been made in relation to it.4In subsection (3) “ECGD payment” means a payment made by the Export Credits Guarantee Department under an agreement entered into as a result of arrangements made under—asection 2 of the Export and Investment Guarantees Act 1991 (c. 67) (insurance in connection with overseas investment), orbsection 11 of the Export Guarantees and Overseas Investment Act 1978 (c. 18).5A claim under this section must be made before the expiry of 2 years after the end of the accounting period in which the income arises.