Withdrawal or amendment of claimU.K.
73(1)A claim F1... may be withdrawn by the claimant company only by amending its company tax return.U.K.
(2)A claim F2... may not be amended, but must be withdrawn and replaced by another claim.
Textual Amendments
F1Words in Sch. 18 para. 73(1) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 118(2)
F2Words in Sch. 18 para. 73(2) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 118(3)
Modifications etc. (not altering text)
C1Sch. 18 para. 73 applied (with modifications) (31.3.2001 with effect as mentioned in reg. 1(2) of the commencing Regulations) by S.I. 2001/1163, regs. 1, 8