Finance Act 1998

[F183LE(1)A claim to which this Part of this Schedule applies may be made, amended or withdrawn at any time up to the first anniversary of the filing date for the company tax return of the claimant company for the accounting period for which the claim is made.U.K.

(2)The claim may be made, amended or withdrawn at a later date if an officer of Revenue and Customs allows it.]

Textual Amendments

F1Sch. 18 Pt. 9BA inserted (with effect in accordance with Sch. 3 para. 10 of the amending Act) by Finance Act 2006 (c. 25), Sch. 3 para. 6