# Finance Act 1998, Paragraph 83I


A claim for a land remediation tax credit or a life assurance company tax credit must specify the amount of the tax credit claimed, which must be an amount quantified at the time the claim is made.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/83I (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-83I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.