Corporation Tax Act 2009 section 1315

Claims and elections

Section 1315 establishes that all claims and elections made under the Corporation Tax Act 2009 must be made in writing.

• Any claim made under the Act must be submitted in writing
• Any election made under the Act must be submitted in writing
• This requirement applies to every reference to a claim or election throughout the entire Act
• The provision is derived from paragraphs 57, 58 and 59 of Schedule 18 to the Finance Act 1998