Finance Act 2000 (c. 17)

SCHEDULES

SCHEDULE 21 U.K. R&D tax credits: consequential amendments

Claim must be made in tax return U.K.

2 U.K. In Schedule 18 to the M1 Finance Act 1998 (company tax returns, assessments and related matters), in paragraph 10 (other claims and elections to be included in return), for sub-paragraph (2) substitute—

“(2) A claim to which Part VIII, IX or IXA of this Schedule applies (claims for group relief, capital allowances or R&D tax credit) can only be made by being included in a company tax return (see paragraphs 67, 79 and 83B).”.

Marginal Citations

M1 1998 c. 36.