Statute
Section 1108 — Corporation Tax Act 2010: Alternative means of compliance with sections 1104 and 1105
Text of the provision Official document
Alternative means of compliance with sections 1104 and 1105 1108 1 The Commissioners for Her Majesty's Revenue and Customs may by regulations provide that a person may comply with section 1104(2) or (3) or section 1105(2) or (3) either—
a by acting in accordance with the subsection concerned, or b by acting in accordance with rules contained in the regulations.
2 Regulations under subsection (1) may make different provision for different circumstances.
Official source: legislation.gov.uk
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