SCHEDULES

SCHEDULE 18 Company tax returns, assessments and related matters

F1PART 9D Claims under Parts 14A to15E of the Corporation Tax Act 2009

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A claim to which this part of this Schedule applies may be made, amended or withdrawn at any time up to the F2end of the period of—

(a)

two years beginning with the last day of the period of account to which the claim relates, in a case where that period is not longer than 18 months, or

(b)

42 months beginning with the first day of the period of account to which the claim relates, in any other case.

(2)

The claim may be made, amended or withdrawn at a later date if an officer of Revenue and Customs allows it.