# Finance Act 1998, Paragraph 59


(1) Schedule 1A to the Taxes Management Act 1970 applies to a claim or election for tax purposes which is not within paragraph 57 or 58, whether or not it is included (by amendment or otherwise) in a company tax return.
(2) The provisions of this Schedule do not apply where or to the extent that the provisions of Schedule 1A apply.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/59 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.