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Finance Act 1998
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- UK Public General Acts
- 1998 c. 36
- SCHEDULE 18
- Part VII
- General time limit for...
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Changes over time for: Cross Heading: General time limit for making claims
Version Superseded: 31/07/1998
Alternative versions:
- 31/07/1998- Amendment
- 24/07/2002
Point in time - 19/02/2008- Amendment
- 01/04/2010- Amendment
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Point in time view as at 24/07/2002.
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There are currently no known outstanding effects for the Finance Act 1998, Cross Heading: General time limit for making claims.
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General time limit for making claimsU.K.
55U.K.Subject to any provision prescribing a longer or shorter period, a claim for relief under any provision of the Corporation Tax Acts must be made within six years from the end of the accounting period to which it relates.
Modifications etc. (not altering text)
C1Sch. 18 para. 54-60 excluded (27.7.1999 with effect in relation to accounting periods ending on or after 1.7.1999) by 1990 c. 1, s. 59C(7)(b) (as substituted (27.7.1999 with effect in relation to accounting periods ending on or after 1.7.1999) by 1999 c. 16, s. 93(1)(2), Sch. 11 para. 6)
Sch. 18 paras. 54-60 excluded (28.7.2000) by 1990 c. 1, s. 76B(5)(b) (as inserted (28.7.2000) by 2000 c. 17, s. 77(1))
Sch. 18 paras. 54-60 applied (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 3(5)(6)
Sch. 18 paras. 54-60 excluded (22.3.2001 with effect as mentioned s. 579(1) of the amending Act) by 2001 c. 2, s.201(5)(b) (with Sch. 3 Pt. IV paras. 54, 55)
Sch. 18 paras. 54-60 excluded (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 227(5)(b) (with Sch. 3 Pt. 4 paras. 54, 55)
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