http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/18/part/II

SCHEDULES

C1 C2 C3 C4 C6 C7 C8 C9 SCHEDULE 18 Company tax returns, assessments and related matters

Annotations:

Modifications etc. (not altering text)

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)

Sch. 18 modified (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)

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

Sch. 18 applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454), regs. 1, 13

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

Sch. 18: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), s. 87(5)(a)(6)

Sch. 18 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(4) (with Sch. 16 para. 11(5))

Sch. 18 applied (with modifications) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 303(7)(8) (with s. 303(6))

Part II Company tax return

Other claims and elections to be included in return

C510

1

In Part VII of this Schedule (general provisions as to claims and elections) paragraphs 57 to 59 contain provisions as to the circumstances in which a claim or election may or must be made, or is to be treated as having been made, in a company tax return.

F12

A claim to which Part VIII, IX or IXA of this Schedule applies (claims for group relief, capital allowancesF6, first-year tax creditsF12, R&D expenditure credits or F3R&D tax relief) can only be made by being included in a company tax return (see paragraphs 67, 79F7, 83ZA and 83B).

F22A

A claim to which Part 9B of this Schedule applies (claims for land remediation tax credit and life assurance company tax credit) can only be made by being included in a company tax return (see paragraph 83H).

F82B

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F93

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F44

A claim to which Part 9D of this Schedule applies (F15certain claims for F13tax relief under Part 15, 15AF16, 15BF17, 15CF18, 15D or 15E of the Corporation Tax Act 2009) can only be made by being included in a company tax return (see paragraph 83T).

F55

An election under F10section 1182(7) of the Corporation Tax Act 2009 (election not to be a film production company) can only be made by being included in a company tax return (see F11section 1182(8)(a) of that Act).

F146

An election under section 1216AE(7) of the Corporation Tax Act 2009 (election not to be a television production company) can only be made by being included in a company tax return (see section 1216AE(8)(a) of that Act).

7

An election under section 1217AB(6) of the Corporation Tax Act 2009 (election not to be a video games development company) can only be made by being included in a company tax return (see section 1217AB(7)(a) of that Act).