# Corporation Tax Act 2010, Section 980: Chapter 7: supplementary


(1) A company that has paid an amount in pursuance of a notice under this Chapter may recover that amount from the taxpayer company.
(2) A payment in pursuance of a notice under this Chapter is not allowed as a deduction in calculating income, profits or losses for any tax purposes.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/980 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-980
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.