SCHEDULES

SCHEDULE 18U.K. Company tax returns, assessments and related matters

Modifications etc. (not altering text)

C1Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)

Part IXU.K. Claims for capital allowances

Modifications etc. (not altering text)

C2Sch. Pt. IX applied (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 135(5) (with Sch. 3 Pt. IV paras. 54, 55)

Claim to be included in company tax returnU.K.

79(1)A claim for capital allowances must be made by being included in the claimant company’s company tax return for the accounting period for which the claim is made.

(2)It may be included in the return originally made or by amendment.