Statute
Section 980 — Corporation Tax Act 2010: Chapter 7: supplementary
Text of the provision Official document
Chapter 7: supplementary 980 1 A company that has paid an amount in pursuance of a notice under this Chapter may recover that amount from the taxpayer company.
2 A payment in pursuance of a notice under this Chapter is not allowed as a deduction in calculating income, profits or losses for any tax purposes.
Official source: legislation.gov.uk
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