SCHEDULES
F1F1F2SCHEDULE 13A Surrenders of advance corporation tax
Annotations:
Amendments (Textual)
F2
Sch. 13A inserted (with effect in accordance with Sch. 25 para. 3 of the amending Act) by Finance Act 1996 (c. 8), s. 139, Sch. 25 para. 2
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.
Sch. 13A repealed (with effect in accordance with Sch. 3 para. 42(2) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 3 para. 42(1), Sch. 27 Pt. 3(2), Note