6(1)A claim shall be made by being included in a return under section 11 of the Management Act (corporation tax return) for the period for which the claim is made.
(2)In sub-paragraph (1) above the reference to a claim being included in a return includes a reference to a claim being included by virtue of an amendment of the return.
(3)This paragraph applies to the withdrawal of a claim as it applies to the making of a claim.