Statute
Section 1148 — Corporation Tax Act 2009: Election under section 1147
Text of the provision Official document
Election under section 1147 1148 1 An election under section 1147 must specify the accounting period in respect of which it is made.
2 The election must be made by notice in writing to an officer of Revenue and Customs.
3 The notice must be given before the end of the period of two years beginning immediately after the end of the accounting period to which the election relates.
Official source: legislation.gov.uk
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