# Finance Act 1998, Paragraph 83K


(1) A claim for a land remediation tax credit or a life assurance company tax credit may be made, amended or withdrawn at any time up to the first anniversary of the filing date for the company tax return of the claimant company for the accounting period for which the claim is made.
(2) The claim may be made, amended or withdrawn at a later date if an officer of Revenue and Customs allows it.

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