[F183DU.K.A claim for an R&D tax credit may be amended or withdrawn by the claimant company only by amending its company tax return.]
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