Set-off Set-off
- 952Conditions for a set-off claim
- 953How a set-off claim works
- 954Proceedings begun after a set-off claim is made
- 955Proceedings begun before a set-off claim is made
Notes on Part 15
Modifications
- C1
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)