[F1Claim to be included in company tax returnU.K.
Textual Amendments
F1Sch. 18 Pt. 9D inserted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 29; S.I. 2006/3399, art. 2
83T(1)A claim to which this Part of this Schedule applies must be made by being included in the claimant company's 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(2)It may be included in the return originally made or by amendment.]