Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 14: Change in company ownership

Chapter 6: Recovery of unpaid corporation tax

Section 717: Effect of payment in pursuance of assessment under section 710 or713

2226. This section is about payments in pursuance of an assessment under section 710 or 713. It is based on section 767B of ICTA.

2227. Subsection (1) disallows such a payment. Subsection (2) gives the maker of such a payment a right of recovery.