# Income and Corporation Taxes Act 1988, Paragraph 11

Extent: E+W+S+N.I.

Where an election for the herd basis has effect for any accounting period after an assessment for that period has become final and conclusive, any such assessment or, on a claim therefor, repayment of tax shall be made as may be necessary to give effect to the election.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/5/paragraph/11 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-5/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.