SCHEDULES
F1F1F2SCHEDULE 13A Surrenders of advance corporation tax
Annotations:
Amendments (Textual)
F2
Sch. 13A inserted (with effect in accordance with Sch. 25 para. 3 of the amending Act) by Finance Act 1996 (c. 8), s. 139, Sch. 25 para. 2
Time limit for claims
4
A claim by the surrendering company must be made within the period of six years from the end of the relevant accounting period of the surrendering company.
Sch. 13A repealed (with effect in accordance with Sch. 3 para. 42(2) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 3 para. 42(1), Sch. 27 Pt. 3(2), Note