# Finance Act 1998, Paragraph 77

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

(1) The Treasury may by regulations make provision for arrangements under which—
(a) a claim ... may be made without being accompanied by a copy of the notice of consent to surrender given by the surrendering company , provided authority for the claim being so made is given by a company which is authorised in relation to the claimant company as mentioned in paragraph (b), and
(b) one company may be authorised to act on behalf of two or more companies in the same group in amending their company tax returns for the purpose of claiming or surrendering ... relief or revising the amounts of ... relief claimed or surrendered by them.
(2) Regulations under this paragraph may add to, exclude or modify the operation of any provisions of this Part of this Schedule to such extent as the Treasury think necessary or expedient for the purpose of, or in connection with, such arrangements.
(3) Provision may in particular be made—
(a) altering the conditions for making and withdrawing claims ... , and
(b) giving an officer of Revenue and Customs power to recover from the authorised company or another company in the group any amount which might be recovered from the claimant company by an assessment under paragraph 76.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/77 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.