{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-13A/paragraph-7",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-13A/paragraph-7.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/13A/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) A claim shall not be withdrawn except by a notice given to an officer of the Board in such form as the Board may determine.\n(2) A notice withdrawing a claim must specify—\n(a) the surrendering company which made the claim;\n(b) the amount the benefit of which was surrendered under the claim;\n(c) the subsidiary to whom the surrender was made; and\n(d) the relevant accounting period of the surrendering company in relation to the claim.\n(3) A notice withdrawing a claim must be accompanied by a notice signifying the consent required by section 240(5A).\n(4) Where a claim included in a return is withdrawn and the withdrawal could be made by an amendment of the return, it must be so made.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/13A/paragraph/7",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}