Related Commentary  Related HMRC Manuals

54  A claim under any provision of the Corporation Tax Acts for a relief, an allowance or a repayment of tax must be for an amount which is quantified at the time when the claim is made.

Cross references

ICTA 1988, s. 444AD(3): nothing in para. 54–60 applies to an election under ICTA 1988, s. 444AD(2) (transfers of business: modification of s. 83(2B) FA 1989).

CAA 2001, s. 3(5): para. 54–60 apply for corporation tax purposes to a claim for an allowance under CAA 2001, s. 260(3)(b) or CAA 2001, s. 355.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.