- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2006
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Claims for relief under Schedule 12 to FA 2002
6After paragraph 83L insert—
“Part 9BAClaims for relief under Schedule 12 to the Finance Act 2002
Introduction
83LAThis Part of this Schedule applies to claims for relief under Schedule 12 to the Finance Act 2002.
Claim to be included in company tax return
83LB(1)A claim to which this Part of this Schedule applies must be made by being included in the claimant company’s company tax return for the accounting period for which the claim is made.
(2)It may be included in the return originally made or by amendment.
Content of claim
83LCA claim to which this Part of this Schedule applies must specify the amount of the relief claimed, which must be an amount quantified at the time the claim is made.
Amendment or withdrawal of claim
83LDA claim to which this Part of this Schedule applies may be amended or withdrawn by the claimant company only by amending its company tax return.
Time limit for claims
83LE(1)A claim to which this Part of this Schedule applies may be made, amended or withdrawn at any time up to the first anniversary of the filing date for the company tax return of the claimant company for the accounting period for which the claim is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.
(2)The claim may be made, amended or withdrawn at a later date if an officer of Revenue and Customs allows it.”
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