Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 13A U.K. Surrenders of advance corporation tax

Claim to be included in return where possible U.K.

5 (1) Where a claim could be made by being included in [F1 a company tax return], or an amendment of such a return, it must be so made.

[F2 (2) The provisions of Part VII of Schedule 18 to the Finance Act 1998 (general provisions as to claims and elections) do not apply to the making of claims.]

Textual Amendments

F1 Words in Sch. 13A para. 5(1) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 50(2); S.I. 1998/3173, art. 2

F2 Sch. 13A para. 5(2) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 50(3); S.I. 1998/3173, art. 2