Schedule 17A
Time limits
2
(1)
No claim for an accounting period of a company may be made if—
(a)
the company has been assessed to corporation tax for the period, and
(b)
the assessment has become final and conclusive.
(2)
Sub-paragraph (1) above shall not apply in the case of a claim made before the end of 2 years from the end of the period.
(3)
This paragraph applies to the withdrawal of a claim as it applies to the making of a claim.
3
(1)
No claim for an accounting period of a company may be made after the end of 6 years from the end of the period, except under paragraph 5 below.
(2)
This paragraph applies to the withdrawal of a claim as it applies to the making of a claim.
4
Where under paragraph 2 or 3 above a claim may not be made after a certain time, it may be made within such further time as the Board may allow.
5
(1)
A claim for an accounting period of a company may be made after the end of 6 years from the end of the period if—
(a)
the company has been assessed to corporation tax for the period before the end of 6 years from the end of the period,
(b)
the company has appealed against the assessment, and
(c)
the assessment has not become final and conclusive.
(2)
No claim for an accounting period of a company may be made under this paragraph after the end of 6 years and 3 months from the end of the period.