[59DA Claim for repayment in advance of liability being established]
Taxes Management Act 1970 (1970 c 9) | Legislation

[59DA  Claim for repayment in advance of liability being established]

[(1)     This section applies where a company has paid an amount of corporation tax for an accounting period and the circumstances of the company change, so that the company has grounds for believing that the amount paid exceeds its probable tax liability although that liability has not been finally established.

(2)     The company may, by notice given to an officer of the Board, claim repayment of the

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