[21 December 2001]

CTSA: Claims to loss relief, capital allowances and group relief outside time-limit

1. The Commissioners for Her Majesty's Revenue and Customs have powers under

Section 393A(10) ICTA 1988 to admit late claims to set off or carry back losses

paragraph 82(2), Schedule 18 FA 1998 to allow the late making, amending or withdrawing of claims for capital allowances

paragraph 74(2), Schedule 18 FA 1998 to allow the late making or withdrawing of claims for group relief.

In this statement references to making claims should be read accordingly so that

for capital allowances, making a claim includes amending or withdrawing a claim and

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