is the laner's version of the
upgrade to
.
Which you might be able to get right at the start. Maybe. I just checked using my game client: You can get it RIGHT as the game starts but you won't have any other items so its a trade off.
But like with the old Elixer it refills whenever you visit the shop. it also has a unique active: Regenerates 6.25 health and 2.83 mana every half-second and grants TOUCH OF CORRUPTION for 12 seconds, restoring a total of 150 health and 50 mana.
Touch of Corruption: Spells and attacks burn enemy champions for 15-30 magic damage over 3 seconds (based on level). Bonus damage is halved on AoE and DoT effects.
Corrupting Potion can be used even at full health and mana.
This is all taken from here on the League of Legends Wikia.