Paragraph 3 Supporting information

After paragraph 83W of Schedule 18 to FA 1998 insert—

“Additional information to be provided in relation to claim

83WA

The Commissioners for His Majesty’s Revenue and Customs may by regulations specify, in relation to a claim to which this Part of this Schedule applies—

(a)

information to be provided by the claimant company;

(b)

the form and manner in which, and the time by which, the information is to be provided;

(c)

the consequences of failing to provide the information as required (which may include the total or partial invalidity of the claim or a reduction of the claimed relief).”

That amendment has effect in relation to claims made on or after 1 April 2024.