965 Assessments, adjustments and claims after the administration period
Corporation Tax Act 2009 (2009 c 4) | Legislation

965  Assessments, adjustments and claims after the administration period

(1)     This subsection applies if after the administration period ends it is apparent that a company is liable for corporation tax on estate income for any accounting period for which it previously appeared not to be so liable or to be liable for tax on a lesser amount.

(2)     If subsection (1) applies—

(a)     the company may be

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