45U.K.For section 41(6) of the Finance (No. 2) Act 1992 (claim to be made not later than two years after the end of the relevant period in which the expenditure to which it relates becomes payable) there shall be substituted—
“(6)A claim under this section shall be made—
(a)for the purposes of income tax, on or before the first anniversary of the 31st January next following the year of assessment in which ends the relevant period in which the expenditure to which it relates becomes payable;
(b)for the purposes of corporation tax, not later than two years after the end of the relevant period in which the expenditure to which it relates becomes payable.”