Corporation Tax Act 2010 section 1175

Claims and elections

Section 1175 establishes that all claims and elections made under the Corporation Tax Act 2010 must be made in writing.

• Any claim made under the Corporation Tax Act 2010 must be submitted in writing.
• Any election made under the Corporation Tax Act 2010 must likewise be submitted in writing.
• This requirement applies to every reference to a claim or election throughout the entire Act.
• The equivalent rule for income tax purposes is found in section 1020 of the Income Tax Act.