# Finance Act 1998, Paragraph 83T


(1) A claim to which this Part of this Schedule applies must be made by being included in the claimant company's 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(2) It may be included in the return originally made or by amendment.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/83T (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-83T
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.