Finance Act 1998 (c. 36)

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)

C6 Sch. 18: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), s. 87(5)(a)(6)

C7 Sch. 18 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(4) (with Sch. 16 para. 11(5))

C8 Sch. 18 applied (with modifications) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 303(7)(8) (with s. 303(6))

[F1 PART 9D U.K. [F2 Claims [F3 under Parts 14A to] [F4 15E] 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. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 6(3), 16; S.I. 2014/2228, art. 2

F3 Words in Sch. 18 Pt. 9D heading substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 3(3) (with Sch. 2 paras. 16(1), 17-25)

F4 Words in Sch. 18 Pt. 9D heading substituted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 6(a)

Introduction U.K.

83S U.K. This Part of this Schedule applies to claims for [F5 —

(za) audiovisual expenditure credit or video game expenditure credit,]

(a) film tax relief,

(b) television tax relief,

(c) video games tax relief,

[F6 (d) an additional deduction under Part 15C of CTA 2009,

(e) a theatre tax credit under that Part of that Act],

[F7 (f) orchestra tax relief]

[F8 (g) museums and galleries exhibition tax relief].

Textual Amendments

F5 Words in Sch. 18 para. 83S substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 3(4) (with Sch. 2 paras. 16(1), 17-25)

F6 Sch. 18 para. 83S(d)(e) inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 6(2), 16; S.I. 2014/2228, art. 2

F7 Sch. 18 para. 83S(f) inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 6(b)

F8 Sch. 18 para. 83S(g) inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 6(b)

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

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. U.K.

(2) It may be included in the return originally made or by amendment.

Content of claim U.K.

83U 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.

83V 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 limits for claim U.K.

83W (1) A claim to which this part of this Schedule applies may be made, amended or withdrawn at any time up to the [F9 end 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

F9 Sch. 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)

[F10 Additional information to be provided in relation to claim U.K.

Textual Amendments

F10 Sch. 18 para. 83WA and cross-heading inserted (1.4.2024 in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 6 paras. 2(2), 3(1)

83WA U.K. The Commissioners for His Majesty’s Revenue and Customs may by regulations specify, in relation to a claim to which this Part of this Schedule applies—

(a) information to be provided by the claimant company;

(b) the form and manner in which, and the time by which, the information is to be provided;

(c) the consequences of failing to provide the information as required (which may include the total or partial invalidity of the claim or a reduction of the claimed relief).]

Penalty U.K.

F11 83X U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F11 Sch. 18 para. 83X omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2