[1179CH No credit payable if certain tax matters outstanding]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1179CH  No credit payable if certain tax matters outstanding]

[(1)     Subsection (2) applies if—

(a)     a company would (but for that subsection) be entitled to be paid an amount at step 6 of section 1179CC, and

(b)     the company's tax return for the accounting period in question is enquired into by an officer of Revenue and Customs.

(2)     The amount does not have to be paid

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