Chwilio Deddfwriaeth

Corporation Tax Act 2010

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

Changes over time for: Section 668

 Help about opening options

Alternative versions:

Status:

Point in time view as at 31/01/2013.

Changes to legislation:

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. Help about Changes to Legislation

668How income and gains are attributedU.K.
This adran has no associated Nodiadau Esboniadol

(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).

Yn ôl i’r brig

Options/Cymorth

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?