Corporation Tax Act 2010 (c. 4)

Part 11 U.K. Charitable companies etc

Chapter 4 U.K. Restrictions on exemptions

Carry back of excess non-charitable expenditure U.K.

517 Adjustments in consequence of section 515 U.K.

Such adjustments must be made (whether by way of the making of assessments or otherwise) as may be required in consequence of section 515.