SCHEDULES
SCHEDULE 18Company tax returns, assessments and related matters
Part VIIGeneral provisions as to claims and elections
Other claims and elections
59
1
Schedule 1A to the Taxes Management Act 1970 applies to a claim or election for tax purposes which is not within paragraph 57 or 58, whether or not it is included (by amendment or otherwise) in a company tax return.
2
The provisions of this Schedule do not apply where or to the extent that the provisions of Schedule 1A apply.