Finance Act 1998

[F1 PART 9BA U.K. Claims for relief under Schedule 12 to the Finance Act 2002

Textual Amendments

F1 Sch. 18 Pt. 9BA inserted (with effect in accordance with Sch. 3 para. 10 of the amending Act) by Finance Act 2006 (c. 25), Sch. 3 para. 6

Introduction U.K.

83LA U.K. This Part of this Schedule applies to claims for relief under Schedule 12 to the Finance Act 2002.

Claim to be included in company tax return U.K.

83LB (1) A claim to which this Part of this Schedule applies 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(2) It may be included in the return originally made or by amendment.

Content of claim U.K.

83LC U.K. A claim to which this Part of this Schedule applies must specify the amount of the relief claimed, which must be an amount quantified at the time the claim is made.

Amendment or withdrawal of claim U.K.

83LD U.K. A claim to which this Part of this Schedule applies may be amended or withdrawn by the claimant company only by amending its company tax return.

Time limit for claims U.K.

83LE (1) A claim to which this Part of this Schedule applies may be made, amended or withdrawn at any time up to the first anniversary of the filing date for the company tax return of the claimant company for the accounting period for which the claim is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(2) The claim may be made, amended or withdrawn at a later date if an officer of Revenue and Customs allows it.]