Schedule 13A Surrenders of advance corporation taxF1F2
United Kingdom
- General
- Multiple claims
- Content of claims etc.
- Time limit for claims
- Claim to be included in return where possible
- Contents of notices of withdrawal, etc.
- Simultaneous claims and withdrawals of claims
- Time limit for withdrawing claims
- No amendment of claims
- Further self-assessments by the surrendering company
- Further self-assessments by subsidiary
- Standard provisions about enquiries into self-assessments
- Repayments
Annotations
Textual amendments
- F1
Sch. 13A repealed (with effect in accordance with Sch. 3 para. 42(2) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 3 para. 42(1), Sch. 27 Pt. 3(2), Note
- F2
Sch. 13A inserted (with effect in accordance with Sch. 25 para. 3 of the amending Act) by Finance Act 1996 (c. 8), s. 139, Sch. 25 para. 2