# Corporation Tax Act 2009, Section 460: Time limits and procedure for claims under section 459(1)


(1) A claim under section 459(1) must be made within—
(a) the period of 2 years after the deficit period ends, or
(b) such further period as an officer of Revenue and Customs allows.
(2) Different claims may be made in respect of different parts of a non-trading deficit for any deficit period.
(3) But no claim may be made in respect of any part of a deficit to which another such claim relates.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/460 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-460
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.