FA98/SCH18/PARA82 (1)(a) lays down the time limit in which a company may make, amend or withdraw a capital allowance claim.

The limit is at any time up to the first anniversary of the filing date:

for the return,

for the accounting period,

for which the claim is made.

In most cases that will not be earlier than two years after the end of the accounting period. However, it will be later than that if:

the accounting period ends during a period of account (either because an accounting period ends during a twelve month period of account, or because the period of account lasts longer than twelve months),

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