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Finance Act 1998
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There are currently no known outstanding effects for the Finance Act 1998, Paragraph 67.
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67(1)A claim F1... must be made by being included in the claimant company’s company tax return for the accounting period for which the claim is made.U.K.
(2)It may be included in the return originally made or by amendment.
Textual Amendments
F1Words in Sch. 18 para. 67 omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 111
Modifications etc. (not altering text)
C1Sch. 18 para. 67 applied (with modifications) (31.3.2001 with effect as mentioned in reg. 1(2) of the amending S.I.) by S.I. 2001/1163, regs. 1, 8
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