{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179CF",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179CF.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1179CF",
  "kind": "section",
  "number": "1179CF",
  "heading": "Priority of discharge",
  "text": "(1) An amount within subsection (2) is to be applied as described in that subsection before any amount within subsection (3) is applied as described in that subsection.\n(2) An amount is within this subsection if it is to be applied under—\n(a) section 1179CD(4), or\n(b) section 1179CE(3) as it applies in relation to an amount surrendered under section 1179CD(2) or (5),\nin discharging the liability of a company to pay corporation tax for an accounting period.\n(3) An amount is within this subsection if it is to be (or would but for subsection (1) be) applied under—\n(a) section 1179CC, or\n(b) section 1179CE(3) as it applies in relation to an amount surrendered under section 1179CC,\nin discharging the same liability as an amount within subsection (2).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1179CF",
    "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."
}