# Finance Act 1998, Paragraph 83YA


(1) A designation to which this Part of this Schedule applies must be made by being included in the company's tax return for the accounting period for which the company makes a deduction in respect of the losses.
(2) It may be included in the return originally made or by amendment.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/83YA (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-83YA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.