# Finance Act 2000, Paragraph 2


In Schedule 18 to the Finance Act 1998 (company tax returns, assessments and related matters), in paragraph 10 (other claims and elections to be included in return), for sub-paragraph (2) substitute—
“(2) A claim to which Part VIII, IX or IXA of this Schedule applies (claims for group relief, capital allowances or R&D tax credit) can only be made by being included in a company tax return (see paragraphs 67, 79 and 83B).”.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/21/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-21/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.