Statute
Section 920 — Corporation Tax Act 2009: Adjustments where tax has been deducted
Text of the provision Official document
Adjustments where tax has been deducted 920 Where any sum has been deducted from a payment under section 910 of ITA 2007, any adjustment necessary—
a because of section 919(2), or b because of an election under section 916(3) or 917(3), must be made by way of repayment of tax.
Official source: legislation.gov.uk
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