Paragraph 9

United Kingdom

(1)

No relief shall be given under this Schedule unless a claim is made—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

F2... within the period of 2 years beginning at the end of the F3... accounting period in which the disposal in question is made, or the gain in question is treated as accruing,

F4(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

or within such longer period F5... as the Board may by notice allow.

(2)

A claim under sub-paragraph (1) above shall be supported by such particulars as the inspector may require for the purpose of establishing entitlement to relief under this Schedule and the amount of relief due.

Annotations

Textual amendments

F1: Sch. 4 para. 9(1)(a) repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. II(12)
F2: Words in Sch. 4 para. 9(1)(b) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 74(5)(a)
F3: Words in Sch. 4 para. 9(1)(b) repealed (with effect in accordance with s. 135(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 21 para. 43(a)(ii), Sch. 41 Pt. V(11)
F4: Sch. 4 para. 9(1)(c) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 74(5)(b)
F5: Words in Sch. 4 para. 9(1) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 74(5)(c)