[F1Time limits for claimU.K.
Textual Amendments
F1Sch. 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
83W(1)A claim to which this part of this Schedule applies may be made, amended or withdrawn at any time up to the [F2end of the period of—U.K.
(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(2)The claim may be made, amended or withdrawn at a later date if an officer of Revenue and Customs allows it.]
Textual Amendments
F2Sch. 18 para. 83W(1)(a)(b) and words substituted for words (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 para. 2(1)(2)