# Finance Act 2006, Paragraph 11


(1) This paragraph applies where a company is entitled to relief under Schedule 20 to FA 2000 or Schedule 12 or 13 to FA 2002 for any accounting period of the company falling within sub-paragraph (2).
(2) An accounting period of a company falls within this sub-paragraph if it ends on a day falling after 31st March 2002 but before 31st March 2006.
(3) Sub-paragraphs (4) and (5) apply to any claim by the company for such relief for an accounting period falling within sub-paragraph (2), other than a claim by the company for—
(a) an R&D tax credit under Schedule 20 to FA 2000, or
(b) a tax credit under Schedule 13 to FA 2002.
(4) A claim to which this sub-paragraph applies may be made, amended or withdrawn by the company at any time up to and including 31st March 2008.
(5) A claim to which this sub-paragraph applies may be made, amended or withdrawn by the company at a later date if an officer of Revenue and Customs allows it.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/3/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-3/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.