Paragraph 3

United Kingdom

(1)

A claim must specify—

(a)

the amount the benefit of which is surrendered; and

(b)

the subsidiary to whom the surrender is made.

(2)

The amount specified in compliance with sub-paragraph (1)(a) above must be an amount which is quantified at the time when the claim is made.

Notes on Schedule 13A

F1: Sch. 13A repealed (with effect in accordance with Sch. 3 para. 42(2) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 3 para. 42(1), Sch. 27 Pt. 3(2), Note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