# Finance Act 1998, Paragraph 77G


(1) An allocation claim may be withdrawn by company B only by amending its company tax return.
(2) An allocation claim may not be amended, but must be withdrawn and replaced by another allocation claim.

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