[371SG Disapplication of assumption in section 371SF(1)]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371SG  Disapplication of assumption in section 371SF(1)]

[(1)     This section applies if a notice is given to an officer of Revenue and Customs requesting that the CFC be assumed—

(a)     not to have made for the relevant accounting period a specified claim or election otherwise covered by section 371SF(1),

(b)     to have made for the relevant accounting period a specified claim or election, being different from one assumed by section 371SF(1) but being one which (subject to compliance with any applicable time limit) could have been made by a company within the charge to corporation tax, or

(c)     to have disclaimed or required the postponement, in whole or in part, of a specified allowance for the relevant accounting period if (subject to

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