SCHEDULES

SCHEDULE 18 Company tax returns, assessments and related matters

F1Part IXAClaims for R&D expenditure credits or R&D tax relief

Time limit for claims

83E

(1)

A F2claim to which this Part of this Schedule applies may be made, amended or withdrawn at any time up to the first anniversary of the filing date for the company tax return of the claimant company for the accounting period for which the claim is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.

(2)

The claim may be made, amended or withdrawn at a later date if F3an officer of Revenue and Customs F4allows it.