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Finance Act 1998
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Changes over time for: Paragraph 83E
Version Superseded: 19/07/2006
Alternative versions:
- 28/07/2000- Amendment
- 28/07/2000
Point in time - 19/07/2006- Amendment
- 01/04/2023- Amendment
- 01/04/2024- Amendment
Status:
Point in time view as at 28/07/2000.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 83E.
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[F183E(1)A claim for an R&D tax credit may be made, amended or withdrawn at any time up to the first anniversary of the filing date for the company tax return of the claimant company for the accounting period for which the claim is made.U.K.
(2)The claim may be made, amended or withdrawn at a later date if the Inland Revenue allow it.]
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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