Section 460 — Corporation Tax Act 2009: Time limits and procedure for claims under section 459(1)

Time limits and procedure for claims under section 459(1) 460 1 A claim under section 459(1) must be made within—

a the period of 2 years after the deficit period ends, or b such further period as an officer of Revenue and Customs allows.

2 Different claims may be made in respect of different parts of a non-trading deficit for any deficit period.

3 But no claim may be made in respect of any part of a deficit to which another such claim relates.