# Corporation Tax Act 2009, Section 1315: Claims and elections


In this Act any reference to a claim or election is to a claim or election in writing.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1315 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1315
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.