[F1Part 9BU.K. Claims relating to remediation of contaminated [F2or derelict] land
Textual Amendments
F1Sch. 18 Pt. 9B inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by virtue of 2001 c. 9, s.70, Sch. 23 para. 6
F2Words in Sch. 18 Pt. 9B heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 25
IntroductionU.K.
83GU.K.This Part of this Schedule applies to claims for—
(a)land remediation tax credits under [F3section 1151 of the Corporation Tax Act 2009] (“land remediation tax credits”), and
(b)life assurance company tax credits under [F4section 1164 of that Act] (“life assurance company tax credits”).
Textual Amendments
F3Words in Sch. 18 para. 83G(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(9)(a) (with Sch. 2 Pts. 1, 2)
F4Words in Sch. 18 para. 83G(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 454(9)(b) (with Sch. 2 Pts. 1, 2)
Claim to be included in company tax returnU.K.
F583H(1)A claim for a land remediation tax credit or a life assurance company tax credit must be made by being included in the claimant company’s company tax return for the accounting period for which the claim is made.U.K.
(2)It may be included in the return originally made or by amendment.
Textual Amendments
F5Sch. 18 Pt. 9B para. 83H inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 6
Content of claimU.K.
F683IU.K.A claim for a land remediation tax credit or a life assurance company tax credit must specify the amount of the tax credit claimed, which must be an amount quantified at the time the claim is made.
Textual Amendments
F6Sch. 18 Pt. 9B para. 83I inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 6
Amendment or withdrawal of claimU.K.
F783JU.K.A claim for a land remediation tax credit or a life assurance company tax credit may be amended or withdrawn by the claimant company only by amending its company tax return.
Textual Amendments
F7Sch. 18 Pt. 9B para. 83J inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 6
Time limit for claimsU.K.
F883K(1)A claim for a land remediation tax credit or a life assurance company tax credit may be made, amended or withdrawn at any time up to the first anniversary of the filing date for the company tax return of the claimant company for the accounting period for which the claim is made.U.K.
(2)The claim may be made, amended or withdrawn at a later date if [F9an officer of Revenue and Customs] [F10allows] it.
Textual Amendments
F8Sch. 18 Pt. 9B para. 83K inserted (11.5.2001 with effect as mentioned in s. 70 of the amending Act) by 2001 c. 9, s. 70, Sch. 23 para. 6
F9Words in Sch. 18 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(a); S.I. 2005/1126, art. 2(2)(h)
F10Words in Sch. 18 substituted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)
PenaltyU.K.
F1183LU.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]
Textual Amendments
F11Sch. 18 para. 83L omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(f); S.I. 2009/571, art. 2