Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 7: Community investment tax relief
Chapter 5: Withdrawal or reduction of CITR
Section 254: CITR subsequently found not to have been due
898.This section provides the basis for making an assessment under section 255 in cases where a claim for a tax reduction has been incorrectly allowed. It is based on paragraph 27 of Schedule 16 to FA 2002.
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