# Finance Act 1998, Paragraph 83J


A claim for a land remediation tax credit or a life assurance company tax credit may be amended or withdrawn by the claimant company only by amending its company tax return.

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