# Finance Act 1998, Paragraph 54

Extent: E+W+S+N.I.

A claim under any provision of the Corporation Tax Acts for a relief, an allowance or a repayment of tax must be for an amount which is quantified at the time when the claim is made.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/54 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.