SCHEDULES
SCHEDULE 3Claims for relief for research and development
Commencement and transitional provision
10
The amendments made by paragraphs 2 to 9 have effect in relation to accounting periods ending on or after 31st March 2006.
11
1
This paragraph applies where a company is entitled to relief under Schedule 20 to FA 2000 or Schedule 12 or 13 to FA 2002 for any accounting period of the company falling within sub-paragraph (2).
2
An accounting period of a company falls within this sub-paragraph if it ends on a day falling after 31st March 2002 but before 31st March 2006.
3
Sub-paragraphs (4) and (5) apply to any claim by the company for such relief for an accounting period falling within sub-paragraph (2), other than a claim by the company for—
a
an R&D tax credit under Schedule 20 to FA 2000, or
b
a tax credit under Schedule 13 to FA 2002.
4
A claim to which this sub-paragraph applies may be made, amended or withdrawn by the company at any time up to and including 31st March 2008.
5
A claim to which this sub-paragraph applies may be made, amended or withdrawn by the company at a later date if an officer of Revenue and Customs allows it.