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3(1)After paragraph 83W of Schedule 18 to FA 1998 insert—
83WAThe Commissioners for His Majesty’s Revenue and Customs may by regulations specify, in relation to a claim to which this Part of this Schedule applies—
(a)information to be provided by the claimant company;
(b)the form and manner in which, and the time by which, the information is to be provided;
(c)the consequences of failing to provide the information as required (which may include the total or partial invalidity of the claim or a reduction of the claimed relief).”
(2)That amendment has effect in relation to claims made on or after 1 April 2024.
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