Withdrawal or amendment of claimU.K.
73(1)A claim for group relief may be withdrawn by the claimant company only by amending its company tax return.U.K.
(2)A claim for group relief may not be amended, but must be withdrawn and replaced by another claim.
Modifications etc. (not altering text)
C1Sch. 18 para. 73 applied (with modifications) (31.3.2001 with effect as mentioned in reg. 1(2) of the commencing Regulations) by S.I. 2001/1163, regs. 1, 8