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Finance Act 1998
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- UK Public General Acts
- 1998 c. 36
- SCHEDULE 18
- Part IXA
- Additional information to be...
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Changes over time for: Cross Heading: Additional information to be provided in relation to claim
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There are currently no known outstanding effects for the Finance Act 1998, Cross Heading: Additional information to be provided in relation to claim.
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[F1[F2Additional information to be provided in relation to claimU.K.
Textual Amendments
F1Sch. 18 Pt. 9A (paras. 83A-83F) inserted (28.7.2000 with effect as mentioned in s. 69(1) of the amending Act) by 2000 c. 17, s. 69(2), Sch. 21 para. 4
F2Sch. 18 para. 83EA and cross-heading inserted (in relation to claims made on or after 1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 13, 19
83EA(1)A claim to which this Part of this Schedule applies is invalid unless the claimant company has provided information to an officer of Revenue and Customs in accordance with regulations under sub-paragraph (2) not later than the date on which the claim is made or amended by the company in accordance with paragraph 83E.U.K.
(2)The Commissioners for 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 the information is to be provided.]]
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