Statute
Section 1020 — Income Tax Act 2007: Claims and elections
Text of the provision Official document
Claims and elections 1020 1 In this Act any reference to a claim or election is to a claim or election in writing or in any form authorised (in relation to the case in question) by directions under section 43E(1) of TMA 1970 .
2 For further information about claims and elections, see TMA 1970 more generally (but in particular, section 42(2), (10) and (11) and Schedule 1A).
Official source: legislation.gov.uk
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