SCHEDULES
SCHEDULE 13A Surrenders of advance corporation tax
Content of claims etc.
3
(1)
A claim must specify—
(a)
the amount the benefit of which is surrendered; and
(b)
the subsidiary to whom the surrender is made.
(2)
The amount specified in compliance with sub-paragraph (1)(a) above must be an amount which is quantified at the time when the claim is made.