Corporation Tax Act 2010 section 1111

Section 1110: supplementary

Section 1111 provides supplementary rules supporting the tax recovery provisions set out in section 1110.

• This section contains additional provisions that support and clarify the operation of the recovery mechanisms established in section 1110.
• It ensures that the framework for recovering corporation tax in relevant circumstances is comprehensive and addresses matters not fully dealt with in the main recovery section.
• The section originates from provisions formerly found in section 252(3) and (5) of the Income and Corporation Taxes Act 1988 (ICTA).
• It was amended by Finance Act 2016, Schedule 1, paragraph 43, which updated its provisions in line with broader legislative reforms.