SCHEDULES
SCHEDULE 4A CREATIVE ARTISTS: RELIEF FOR FLUCTUATING PROFITS
13Meaning of “claim” and “associated claim”
1
In this Schedule any reference to a claim includes a reference to an election or notice.
2
For the purposes of this Schedule, two or more claims made by the same person are associated with each other if each of them is any of the following—
a
a claim to which this Schedule applies, or
b
a claim to which Schedule 1B to the Management Act applies (other claims involving more than one year to be given effect in later year),
and the same tax year is the earlier year in relation to each of those claims.
3
In sub-paragraph (2)—
a
the reference to a claim to which this Schedule applies includes amendments and revocations to which paragraph 9 above applies;
b
the reference to a claim to which Schedule 1B to the Management Act applies includes amendments and revocations to which paragraph 4 of that Schedule applies.