Modifications etc. (not altering text)
C1Pt. 5 applied (with effect in accordance with Sch. 24 paras. 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 para. 15(2)(3)
C2Pt. 5 applied (with modifications) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 990(5), 1184(1) (with Sch. 2)
(1)A claim under section 459(1) must be made within—
(a)the period of 2 years after the deficit period ends, or
(b)such further period as an officer of Revenue and Customs allows.
(2)Different claims may be made in respect of different parts of a non-trading deficit for any deficit period.
(3)But no claim may be made in respect of any part of a deficit to which another such claim relates.