5(1)Where a claim could be made by being included in [F1a company tax return], or an amendment of such a return, it must be so made.
[F2(2)The provisions of Part VII of Schedule 18 to the Finance Act 1998 (general provisions as to claims and elections) do not apply to the making of claims.]
Textual Amendments
F1Words in Sch. 13A para. 5(1) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 50(2); S.I. 1998/3173, art. 2
F2Sch. 13A para. 5(2) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 50(3); S.I. 1998/3173, art. 2
6(1)A claim not included in a return or an amendment of a return must be made to an officer of the Board and must be supported by such documents as the officer may require.
(2)The claim shall be made in such form as the Board may determine.
(3)The form of claim shall provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the information and belief of the person making the claim.