9(1)No relief shall be given under this Schedule unless a claim is made—U.K.
(a)in the case of a gain treated as accruing by virtue of section 178(3) or 179(3) to a company which ceases to be a member of a group, within the period of 2 years beginning at the end of the accounting period in which the company ceases to be a member of the group,
(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,
[F3(c)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.
Textual Amendments
F1Words in Sch. 4 para. 9(1)(b) substituted (with effect in accordance with s. 135(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 21 para. 43(a)(i)
F2Words in Sch. 4 para. 9(1)(b) repealed (with effect in accordance with s. 135(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 21 para. 43(a)(ii), Sch. 41 Pt. V(11)
F3Sch. 4 para. 9(1)(c) inserted (with effect in accordance with s. 135(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 21 para. 43(b)
F4Words in Sch. 4 para. 9(1) inserted (with effect in accordance with s. 135(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 21 para. 43(c)