Paragraph 3
United Kingdom
(1)
No claim for an accounting period of a company may be made after the end of 6 years from the end of the period, except under paragraph 5 below.
(2)
This paragraph applies to the withdrawal of a claim as it applies to the making of a claim.
Notes on Schedule 17A
Textual amendments
- 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Sch. 17A repealed and replaced (with effect in accordance with Sch. 27 Pt. 3(28) Note of the repealing Act) by Finance Act 1998 (c. 36), s. 117(1)(c), Sch. 18, Sch. 27 Pt. 3(28)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)