# Finance Act 1998, Paragraph 73

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

(1) A claim ... may be withdrawn by the claimant company only by amending its company tax return.
(2) A claim ... may not be amended, but must be withdrawn and replaced by another claim.

---
Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/73 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.