{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-460",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-460.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/460",
  "kind": "section",
  "number": "460",
  "heading": "Time limits and procedure for claims under section 459(1)",
  "text": "(1) A claim under section 459(1) must be made within—\n(a) the period of 2 years after the deficit period ends, or\n(b) such further period as an officer of Revenue and Customs allows.\n(2) Different claims may be made in respect of different parts of a non-trading deficit for any deficit period.\n(3) But no claim may be made in respect of any part of a deficit to which another such claim 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/460",
    "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."
}