Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Section 668 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)A registered club may specify the income and gains to be reduced (in whole or in part) as a result of section 666.
(2)A specification under subsection (1) is made by notice to an officer of Revenue and Customs.
(3)Subsection (5) applies if—
(a)an officer of Revenue and Customs requires the club to make a specification under this section, and
(b)the club has not given notice under subsection (2) of the specification before the end of the required period.
(4)The required period is 30 days beginning with the day on which the officer made the requirement.
(5)An officer of Revenue and Customs may determine the income and gains to be reduced (in whole or in part).
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