Statute
Section 1228 — Corporation Tax Act 2009: Credits that reverse debits
Text of the provision Official document
Credits that reverse debits 1228 For the purposes of sections 1229 and 1230, a credit reverses the whole or part of a debit in any case where the credit falls to be made because—
a the sum represented in whole or in part by the debit is paid and then wholly or partly repaid, or b the sum represented by the debit is never paid.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →