# Finance Act 1998, Paragraph 77F


(1) Where company A gives notice of consent to an allocation claim in respect of all or part of an accounting period after filing its company tax return for the accounting period, company A must amend its company tax return for the accounting period so as to reflect the notice of consent.
(2) The time limits otherwise applicable to amendment of a company tax return do not prevent an amendment being made under sub-paragraph (1).
(3) If company A fails to comply with sub-paragraph (1), the notice of consent is ineffective.

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