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
Claim to be included in return where possible
5
1
Where a claim could be made by being included in F3a company tax return, or an amendment of such a return, it must be so made.
F42
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.
Sch. 13A repealed (with effect in accordance with Sch. 3 para. 42(2) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 3 para. 42(1), Sch. 27 Pt. 3(2), Note