SCHEDULES
SCHEDULE 18 Company tax returns, assessments and related matters
Part VII General provisions as to claims and elections
Other claims and elections
59
(1)
Schedule 1A to the Taxes Management Act 1970 applies to a claim or election for tax purposes which is not within paragraph 57 or 58, whether or not it is included (by amendment or otherwise) in a company tax return.
(2)
The provisions of this Schedule do not apply where or to the extent that the provisions of Schedule 1A apply.