Paragraph 7

United Kingdom

(1)

A claim shall not be withdrawn except by a notice given to an officer of the Board in such form as the Board may determine.

(2)

A notice withdrawing a claim must specify—

(a)

the surrendering company which made the claim;

(b)

the amount the benefit of which was surrendered under the claim;

(c)

the subsidiary to whom the surrender was made; and

(d)

the relevant accounting period of the surrendering company in relation to the claim.

(3)

A notice withdrawing a claim must be accompanied by a notice signifying the consent required by section 240(5A).

(4)

Where a claim included in a return is withdrawn and the withdrawal could be made by an amendment of the return, it must be so made.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F1: Sch. 13A repealed (with effect in accordance with Sch. 3 para. 42(2) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 3 para. 42(1), Sch. 27 Pt. 3(2), Note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