[Part IXA Claims for R&D Expenditure Credits or R&D Tax Relief]
Finance Act 1998 (1998 c 36) | Legislation

[Part IXA Claims for R&D Expenditure Credits or R&D Tax Relief]

[Introduction

83A

This Part of this Schedule applies [to claims for relief under Part 13 of the Corporation Tax Act 2009 (relief for research and development)].

Claim to be included in company tax return

83B

(1)     A [claim to which this Part of this Schedule applies] must be made by being included in the claimant company's company tax return for the accounting period for which the claim is made.

(2)     It may be included in the return originally made or by amendment.

Content of claim

83C

A [claim to which this Part of this Schedule applies] must specify the amount of the [credit or] relief claimed, which must be an amount quantified at the time the claim is made.

Amendment or withdrawal of claim

83D

A [claim to which this Part of this Schedule applies] may be amended or withdrawn by the claimant company only by amending its company tax return.

Time limit for claims

[83E

(1)     Except where sub-paragraph (3) applies, a claim to which this Part of this Schedule applies may be made, amended or withdrawn at any time

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Costs and the ‘without prejudice’ rule

Costs and the ‘without prejudice’ ruleCosts determination and the ‘without prejudice’ ruleAn issue for practitioners is whether correspondence marked ‘without prejudice’ can be used against a party when the court comes to determine the issue of costs. The Court of Appeal in Walker v Wilsher (1889)

LEXISNEXIS

VAT definition

LEXISNEXIS

Forming enforceable contracts—consideration

Forming enforceable contracts—considerationThis Practice Note examines the doctrine of consideration and the key role it plays in English law in determining whether a contract is enforceable.A promise will only be capable of being contractually enforced if it is either made in a deed or made in

LEXISNEXIS

Negligence—when is the duty of care breached?

Negligence—when is the duty of care breached?Having established that a duty of care exists (see Practice Note: Negligence—when does a duty of care arise?), it is then necessary to consider whether or not there has been a breach of that duty. This will depend on a number of factors outlined below and