Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 14 Tax credits under Schedule 13: consequential amendments

Claim must be made in tax return

2 In Schedule 18 to the Finance Act 1998 (c. 36) (company tax returns, assessments and related matters), in paragraph 10 (other claims and elections to be included in return), at the end insert—

“(3) A claim to which Part 9C of this Schedule applies (claims for tax credits under Schedule 13 to the Finance Act 2002) can only be made by being included in a company tax return (see paragraph 83N).”.