Schedules
Schedule 2 Consequential amendments
The Finance Act 1998 (c. 36)
103 Schedule 18 (company tax returns, assessments and related matters)
1
For paragraph 78 (application of Part IX of the Schedule) substitute—
78
This Part of this Schedule applies to claims for allowances under the Capital Allowances Act which—
a
are made for corporation tax purposes, and
b
are required under section 3 of that Act to be included in a tax return.
2
For paragraph 79(1) (claim to be included in company tax return) substitute—
79
1
A claim for capital allowances must be included in the claimant company’s company tax return for the accounting period for which the claim is made.