# Corporation Tax Act 2010, Section 263: Application for postponement of tax pending appeal


No application may be made under section 55(3) or (4) of TMA 1970 (application for postponement of payment of tax pending appeal) on the ground that a company is eligible for CITR unless a claim for the CITR has been duly made by the company under this Part.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/263 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-263
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.