OpenLegislation

Schedule 13A Surrenders of advance corporation taxF1F2

United Kingdom

  1. General
  2. Multiple claims
  3. Content of claims etc.
  4. Time limit for claims
  5. Claim to be included in return where possible
  6. Contents of notices of withdrawal, etc.
  7. Simultaneous claims and withdrawals of claims
  8. Time limit for withdrawing claims
  9. No amendment of claims
  10. Further self-assessments by the surrendering company
  11. Further self-assessments by subsidiary
  12. Standard provisions about enquiries into self-assessments
  13. 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Sch. 13A repealed (with effect in accordance with Sch. 3 para. 42(2) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 3 para. 42(1), Sch. 27 Pt. 3(2), Note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