Paragraph 2

United Kingdom

(1)

No claim for an accounting period of a company may be made if—

(a)

the company has been assessed to corporation tax for the period, and

(b)

the assessment has become final and conclusive.

(2)

Sub-paragraph (1) above shall not apply in the case of a claim made before the end of 2 years from the end of the period.

(3)

This paragraph applies to the withdrawal of a claim as it applies to the making of a claim.

Notes on Schedule 17A

F1: Sch. 17A repealed and replaced (with effect in accordance with Sch. 27 Pt. 3(28) Note of the repealing Act) by Finance Act 1998 (c. 36), s. 117(1)(c), Sch. 18, Sch. 27 Pt. 3(28)
F2: Sch. 17A inserted (with effect in accordance with s. 100(4) of the amending Act) by Finance Act 1990 (c. 29), s. 100(3), Sch. 15; S.I. 1992/3066, art. 2(2)(b)