# Finance Act 1998, Paragraph 83B

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

(1) A claim to which this Part of this Schedule applies must be made by being included in the claimant company’s company tax return for the accounting period for which the claim is made.
(2) It may be included in the return originally made or by amendment.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/83B (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-83B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.