# Finance Act 1998, Paragraph 83W


(1) A claim to which this part of this Schedule applies may be made, amended or withdrawn at any time up to the end of the period of—
(a) two years beginning with the last day of the period of account to which the claim relates, in a case where that period is not longer than 18 months, or
(b) 42 months beginning with the first day of the period of account to which the claim relates, in any other case.
(2) The claim may be made, amended or withdrawn at a later date if an officer of Revenue and Customs allows it.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/83W (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-83W
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.