SCHEDULES
SCHEDULE 18 Company tax returns, assessments and related matters
Part VIII Claims for group relief and group relief for carried-forward losses
Claim to be included in company tax return
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.
(2)
It may be included in the return originally made or by amendment.