952 Conditions for a set-off claim
Income Tax Act 2007 (2007 c 3) | Legislation

Set-off

952  Conditions for a set-off claim

(1)     A person who makes a section 946 payment may make a set-off claim if conditions A and B are met at the end of a return period which falls within an accounting period of the person.

(2)     Condition A is that in the return period the person has—

(a)     made a section 946 payment, or

(b)     received a payment

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