# Finance Act 1998, Paragraph 56

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

A company which has made a claim or election under any provision of the Corporation Tax Acts (by including it in a return or otherwise) and subsequently discovers that a mistake has been made in it may make a supplementary claim or election within the time allowed for making the original claim or election.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/56 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.