9.—(1) A claim for the whole or part of the amount of the EUFT available for surrender in an accounting period of the surrendering company may only be made or withdrawn before the expiration of—
(a)six years after the expiration of that accounting period or, if later,
(b)one year after the end of the accounting period in which the foreign tax in question is paid.
(2) The time limits otherwise applicable to amendment of a company tax return under the Corporation Tax Acts do not apply to an amendment to the extent that it makes or withdraws a claim for the surrender of an amount of EUFT in accordance with these Regulations within the time allowed under paragraph (1).