# Finance Act 1998, Paragraph 67

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

(1) A claim ... must be made by being included in the claimant company’s company tax return for the accounting period for which the claim is made.
(2) It may be included in the return originally made or by amendment.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/67 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.