SCHEDULES

[F1 SCHEDULE A1 U.K. Corporation Tax Allowances: Claims

Textual Amendments

F1 Schedule A1 inserted by Finance Act 1990 (c. 29, SIF 63:1), s. 102(3)(4), Sch. 16

Introductory U.K.

1 (1) This Schedule has effect as respects claims for allowances which fall to be made under the provisions of this Act as they apply for the purposes of corporation tax. U.K.

(2) Section 42 of the Taxes Management Act 1970 (procedure for making claims) shall not apply to such claims.]