SCHEDULES
SCHEDULE 11Company tax returns, etc: minor and consequential amendments
Finance Act 1994 (c. 9)
8
In section 118 of the Finance Act 1994 (notification requirement for expenditure on machinery or plant), for subsection (7) substitute—
7
No relief shall be given under—
a
section 33, 33A or 42 of the Taxes Management Act 1970, or
b
paragraph 51 or 56 of Schedule 18 to the Finance Act 1998,
in respect of a claim of error or mistake to the extent that the error or mistake consists of or arises from a failure to fulfil the relevant condition in relation to a chargeable period.