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Finance Act 1998

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Changes over time for: Paragraph 67

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Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1998, Paragraph 67. Help about Changes to Legislation

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(2)It may be included in the return originally made or by amendment.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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