# Income and Corporation Taxes Act 1988, Paragraph 2

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/17A/paragraph/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-17A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.