Version Superseded: 19/07/2006
Point in time view as at 24/07/2002.
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 83B.
[F183B(1)A claim for an R&D tax credit 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(2)It may be included in the return originally made or by amendment.]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
F1Sch. 18 Pt. 9A (paras. 83A-83F) inserted (28.7.2000 with effect as mentioned in s. 69(1) of the amending Act) by 2000 c. 17, s. 69(2), Sch. 21 para. 4
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