- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/02/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Capital Allowances Act 1990 (repealed)
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Rhagor o Adnoddau
Changes over time for: Paragraph 3
Version Superseded: 31/07/1998
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 31/07/1998- Amendment
- 01/04/2001- Amendment
Status:
Point in time view as at 01/02/1991.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 1990 (repealed), Paragraph 3.
Changes to Legislation
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[F13(1)No claim for an accounting period of a company may be made if—U.K.
(a)the company has been assessed to corporation tax for the period, and
(b)the assessment has become final and conclusive.
(2)Sub-paragraph (1) above shall not apply in the case of a claim made before the end of 2 years from the end of the period.
(3)Sub-paragraph (1) above shall not apply where—
(a)the claim affects an amount for the period which is determinable under section 41A of the Taxes Management Act 1970, and
(b)a determination of the amount under that section has either not been made or, if made, has not become final.
(4)This paragraph applies to the withdrawal of a claim as it applies to the making of a claim.]
Textual Amendments
F1Schedule A1 inserted by Finance Act 1990 (c. 29, SIF 63:1), s. 102(3)(4), Sch. 16
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