Schedules
Schedule 6Administration of creative sector reliefs
2Time limit for claims
1
In paragraph 83W(1) of Schedule 18 to FA 1998 (time limits for claims under Parts 15 to 15E of CTA 2009), for the words from “first” to the end substitute
end of the period of—
a
two years beginning with the last day of the period of account to which the claim relates, in a case where that period is not longer than 18 months, or
b
42 months beginning with the first day of the period of account to which the claim relates, in any other case.
2
That amendment has effect in relation to accounting periods beginning on or after 1 April 2024.