SCHEDULES
C1SCHEDULE 18 Company tax returns, assessments and related matters
Annotations:
Modifications etc. (not altering text)
F1Part IXA Claims for R&D tax credit
Annotations:
Amendments (Textual)
F1
Sch. 18 Pt. 9A (paras. 83A-83F) inserted (28.7.2000 with effect as mentioned in s. 69(1) of the amending Act) by 2000 c. 17, s. 69(2), Sch. 21 para. 4
Claim to be included in company tax return
83B
1
A claim for an R&D tax credit must be made by being included in the claimant company’s company tax return for the accounting period for which the claim is made.
2
It may be included in the return originally made or by amendment.
Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)