# Finance Act 1998, Paragraph 77C


(1) An allocation claim must be made by being included in the company tax return of the claimant company (“company B”) for the shortfall period.
(2) It may be included in the return originally made or by amendment.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/77C (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-77C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.