# Finance Act 1998, Paragraph 55

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

Subject to any provision prescribing a longer or shorter period, a claim for relief under any provision of the Corporation Tax Acts must be made within 4 years from the end of the accounting period to which it relates.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.