Statute
Section 255 — Corporation Tax Act 2010: Manner of withdrawal or reduction of CITR
Text of the provision Official document
Manner of withdrawal or reduction of CITR 255 1 This section applies if any CITR has been obtained which falls to be withdrawn or reduced under this Chapter.
2 The CITR must be withdrawn or reduced by making an assessment to corporation tax for the accounting period for which the CITR was obtained.
3 An assessment under subsection (2) may be made at any time not more than 6 years after the end of the accounting period for which the CITR was obtained.
4 Subsection (3) is not to be taken to limit the application of paragraph 46(2A) of Schedule 18 to the Finance Act 1998 (loss of tax brought about deliberately).
Official source: legislation.gov.uk
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