# Income and Corporation Taxes Act 1988, Paragraph 3

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/13A/paragraph/3 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-13A/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.