Related Commentary  Related HMRC Manuals

371SG(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

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