Introductory Text
1.Citation, commencement and effect
2.Interpretation
3.Introductory
4.Amount of EUFT available for surrender
5.Claiming of EUFT
6.Accounting periods of surrendering company and claimant company
7.Calculation of Schedule D Case V income when EUFT claimed
8.Form of claim and withdrawal of claim
9.Time limit for claims
10.Miscellaneous provisions
Signature
Explanatory Note