[371IJ Claims]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371IJ Ìý°ä±ô²¹¾±³¾²õ±Õ

[(1)     A claim under this Chapter must be made by being included in company C's company tax return for the relevant corporation tax accounting period (as defined in section 371BC(3)).

(2)     The claim may be included in the return originally made or by amendment.

(3)     The claim may be amended or withdrawn by company C only by amending the return.

(4)     A claim under this Chapter may be made, amended or withdrawn at any time up to whichever is the last of the following dates—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 company C's

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