Statute
Section 816 — Corporation Tax Act 2009: Further provision about elections under section 815
Text of the provision Official document
Further provision about elections under section 815 816 1 An election under section 815 must specify the expenditure to which it relates.
2 The election must be made not more than 2 years after the end of the accounting period in which the expenditure was incurred.
3 The election must be made in writing to an officer of Revenue and Customs.
4 The election is irrevocable.
Official source: legislation.gov.uk
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