SCHEDULES

C1C3C4C5C8 SCHEDULE 18 Company tax returns, assessments and related matters

Annotations:
Modifications etc. (not altering text)
C1

Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)

C4

Sch. 18 applied (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 61

C8

Sch. 18 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(b)

C10C9 Part VIII Claims for group relief F3and group relief for carried-forward losses

Annotations:
Amendments (Textual)
F3

Words in Sch. 18 Pt. 8 heading inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 109

Modifications etc. (not altering text)
C10

Sch. 18 Pt. 8 (except para. 77) applied (28.7.2000) by Finance Act 2000 (c. 17), s. 82, Sch. 22 Pt. IX para. 81(3)

C9

Sch. 18 Pt. 8 (except paras. 70(4), 71(4)) applied (with modifications) (23.11.1999) by The Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999 (S.I. 1999/2975), reg. 10(3) (as amended (30.1.2018) by S.I. 2018/9, regs. 1, 8)

Time limit for claims

C2C6C774

1

A claim F4... may be made or withdrawn at any time up to whichever is the last of the following dates—

a

the first anniversary of the filing date for the company tax return of the claimant company for the accounting period for which the claim is made;

b

if notice of enquiry is given into that return, 30 days after the enquiry is completed;

c

if after such an enquiry F1an officer of Revenue and CustomsF2amends the return under paragraph 34(2), 30 days after notice of the amendment is issued;

d

if an appeal is brought against such an amendment, 30 days after the date on which the appeal is finally determined.

2

A claim F5... may be made or withdrawn at a later time if F1an officer of Revenue and CustomsF2allows it.

3

The time limits otherwise applicable to amendment of a company tax return do not apply to an amendment to the extent that it makes or withdraws a claim F6... within the time allowed by or under this paragraph.

4

The references in sub-paragraph (1) to an enquiry into a company tax return do not include an enquiry restricted to a previous amendment making or withdrawing a claim F7... .

An enquiry is so restricted if—

a

the scope of the enquiry is limited as mentioned in paragraph 25(2), and

b

the amendment giving rise to the enquiry consisted of the making or withdrawing of a claim F7... .