Textual Amendments
F1Sch. A1 inserted by Finance Act 1990 (c. 29), s. 102(3)(4), Sch. 16
2(1)No claim for an accounting period of a company may be made if—U.K.
(a)the claim affects an amount for the period which is determinable under section 41A of the Taxes Management Act M1 1970, and
(b)a determination of the amount under that section has become final.
(2)Sub-paragraph (1) above shall not apply in the case of a claim made before the end of 2 years from the end of the period.
(3)Sub-paragraph (1) above shall not apply where—
(a)the company has been assessed to corporation tax for the period, and
(b)the assessment has not become final and conclusive.
(4)This paragraph applies to the withdrawal of a claim as it applies to the making of a claim.
Marginal Citations
M11970 (c.9).
3(1)No claim for an accounting period of a company may be made if—U.K.
(a)the company has been assessed to corporation tax for the period, and
(b)the assessment has become final and conclusive.
(2)Sub-paragraph (1) above shall not apply in the case of a claim made before the end of 2 years from the end of the period.
(3)Sub-paragraph (1) above shall not apply where—
(a)the claim affects an amount for the period which is determinable under section 41A of the Taxes Management Act 1970, and
(b)a determination of the amount under that section has either not been made or, if made, has not become final.
(4)This paragraph applies to the withdrawal of a claim as it applies to the making of a claim.
4(1)No claim for an accounting period of a company may be made after the end of 6 years from the end of the period, except under paragraph 6 below.U.K.
(2)This paragraph applies to the withdrawal of a claim as it applies to the making of a claim.
5U.K.Where under paragraph 2, 3 or 4 above a claim may not be made after a certain time, it may be made within such further time as the Board may allow.
6(1)A claim for an accounting period of a company may be made after the end of 6 years from the end of the period if—U.K.
(a)the company has been assessed to corporation tax for the period before the end of 6 years from the end of the period,
(b)the company has appealed against the assessment, and
(c)the assessment has not become final and conclusive.
(2)No claim for an accounting period of a company may be made under this paragraph after the end of 6 years and 3 months from the end of the period.]