SCHEDULES
SCHEDULE 13A Surrenders of advance corporation tax
Claim to be included in return where possible
5
(1)
Where a claim could be made by being included in a return under section 11 of the Management Act, or an amendment of such a return, it must be so made.
(2)
Section 42 of and Schedule 1A to the Management Act (procedure for making claims) shall not apply to the making of claims.