SCHEDULES

SCHEDULE 4 Deferred charges on gains before 31st March 1982

Claims

9

1

No relief shall be given under this Schedule unless a claim is made—

F5a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

in F1the case of a disposal made by, or a gain treated as accruing to, a person chargeable to corporation tax, within the period of 2 years beginning at the end of the F2... accounting period in which the disposal in question is made, or the gain in question is treated as accruing,

F3c

in the case of a disposal made by, or a gain treated as accruing to, a person who is chargeable to capital gains tax, on or before the first anniversary of the 31st January next following the year of assessment in which the disposal in question is made or the gain in question is treated as accruing,

or within such longer period F4or (as the case may be) on or before such later date as the Board may by notice allow.

2

A claim under sub-paragraph (1) above shall be supported by such particulars as the inspector may require for the purpose of establishing entitlement to relief under this Schedule and the amount of relief due.