[F1463CTime limits for claims under section 463B(1)U.K.
This section has no associated Explanatory Notes
(1)A claim under section 463B(1) must be made within—
(a)the period of 2 years after the deficit period ends, or
(b)such further period as an officer of Revenue and Customs allows.
(2)Different claims may be made in respect of different parts of a non-trading deficit for any deficit period.
(3)But no claim may be made in respect of any part of a deficit to which another such claim relates.]
Textual Amendments
F1Pt. 5 Ch. 16A inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 4