There are currently no known outstanding effects for the Finance Act 2000, Paragraph 2.
2U.K.In Schedule 18 to the M1Finance Act 1998 (company tax returns, assessments and related matters), in paragraph 10 (other claims and elections to be included in return), for sub-paragraph (2) substitute—
“(2)A claim to which Part VIII, IX or IXA of this Schedule applies (claims for group relief, capital allowances or R&D tax credit) can only be made by being included in a company tax return (see paragraphs 67, 79 and 83B).”.
Marginal Citations
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