SCHEDULES

SCHEDULE 18 U.K. Company tax returns, assessments and related matters

Modifications etc. (not altering text)

C1 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)

C2 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)

C3 Sch. 18 applied (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 61

C4 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

C5 Sch. 18 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(b)

[F1 PART 9D U.K. [F2 Claims for tax relief under Part 15, 15A or 15B of the Corporation Tax Act 2009]

Textual Amendments

F1 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

F2 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 U.K.

83S U.K.This Part of this Schedule applies to claims for [F3 the following reliefs—

(a) film tax relief,

(b) television tax relief,

(c) video games tax relief].]

Textual Amendments

F3 Words in Sch. 18 para. 83S substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 5(2), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)