Commentary on Sections Overview Section 251: Amounts within corporation tax
519.This section supplements section 250(3) and (5). It is based on section 26(8), (9), (10) and (14) of F(No 2)A 2005.
520.Section 26(9)(a) of F(No 2)A 2005 refers to “the accounting period in which the qualifying payment was made in relation to the company”. Subsection (2)(a) omits as otiose the italicised words.