SCHEDULES
C1C2C3C4C5 SCHEDULE 18 Company tax returns, assessments and related matters
Sch. 18 modified (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)
Sch. 18 applied (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 61
Sch. 18 applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454), regs. 1, 13
Sch. 18 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(b)
F1PART 9D F4Claims for tax relief under Part 15, 15A or 15B of the Corporation Tax Act 2009
Sch. 18 Pt. 9D inserted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 29; S.I. 2006/3399, art. 2
Sch. 18 Pt. 9D heading substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 5(3), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
Introduction
83S
This Part of this Schedule applies to claims for F3the following reliefs—
a
film tax relief,
b
television tax relief,
c
video games tax relief.
Claim to be included in company tax return
83T
1
A claim to which this Part of this Schedule applies must be made by being included in the claimant company's 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It may be included in the return originally made or by amendment.
Content of claim
83U
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
83V
A claim to which this Part of this Schedule applies may be amended or withdrawn by the claimant company only by amending its company tax return.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 limits for claim
83W
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A claim to which this part of this Schedule applies may be made, amended or withdrawn at any time up to the first anniversary of the filing date for the company tax return of the claimant company for the accounting period for which the claim is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.
2
The claim may be made, amended or withdrawn at a later date if an officer of Revenue and Customs allows it.
Penalty
F283X
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Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)