# Finance Act 1998, Paragraph 81


A claim for capital allowances may be amended or withdrawn by the claimant company only by amending its company tax return.

---
Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/81 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.