# Corporation Tax Act 2009, Section 920: Adjustments where tax has been deducted


Where any sum has been deducted from a payment under section 910 of ITA 2007, any adjustment necessary—
(a) because of section 919(2), or
(b) because of an election under section 916(3) or 917(3),
must be made by way of repayment of tax.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/920 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-920
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.