{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1148",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1148.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1148",
  "kind": "section",
  "number": "1148",
  "heading": "Election under section 1147",
  "text": "(1) An election under section 1147 must specify the accounting period in respect of which it is made.\n(2) The election must be made by notice in writing to an officer of Revenue and Customs.\n(3) The notice must be given before the end of the period of two years beginning immediately after the end of the accounting period to which the election relates.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1148",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}