SCHEDULES
SCHEDULE 18 Company tax returns, assessments and related matters
F2Part 9B Claims relating to remediation of contaminated land
Claim to be included in company tax return
F183H
(1)
A claim for a land remediation tax credit or a life assurance company 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.
(2)
It may be included in the return originally made or by amendment.