{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-648",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-648.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/648",
  "kind": "section",
  "number": "648",
  "heading": "Adjustments of liability",
  "text": "(1) If an adjustment of a housing association's liability to corporation tax is necessary as a result of a claim under section 642, the adjustment may be made by an assessment, by repayment of tax or otherwise.\n(2) A housing association's liability to corporation tax may be adjusted by means of assessments or otherwise if—\n(a) a claim by the housing association under section 642 or 643 is included in a company tax return,\n(b) an enquiry is made into the tax return, and\n(c) an amendment is made to the tax return as a result of the enquiry.\n(3) A housing association's liability to corporation tax may be adjusted by means of assessments or otherwise if—\n(a) an enquiry is made under paragraph 5 of Schedule 1A to TMA 1970 into a claim made by the association under section 642 or 643, or into an amendment of such a claim, and\n(b) an amendment is made to the claim as a result of the enquiry.\n(4) Adjustments under subsection (2) or (3) may be made for all relevant accounting periods.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/648",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}