82(1)A claim for capital allowances may be made, amended or withdrawn at any time up to whichever is the last of the following dates—
(a)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;
(b)if notice of enquiry is given into that return, 30 days after the enquiry is completed;
(c)if after such an enquiry the Inland Revenue amend the return under paragraph 34(2), 30 days after notice of the amendment is issued;
(d)if an appeal is brought against such an amendment, 30 days after the date on which the appeal is finally determined.
(2)A claim for capital allowances may be made, amended or withdrawn at a later time if the Inland Revenue allow it.
(3)The time limits otherwise applicable to amendment of a company tax return do not apply to an amendment to the extent that it makes, amends or withdraws a claim for capital allowances within the time allowed by or under this paragraph.
(4)The references in sub-paragraph (1) to an enquiry into a company tax return do not include an enquiry restricted to a previous amendment making, amending or withdrawing a claim for capital allowances.
An enquiry is so restricted if—
(a)the scope of the enquiry is limited as mentioned in paragraph 25(2), and
(b)the amendment giving rise to the enquiry consisted of the making, amending or withdrawing of a claim for capital allowances.