COM52012 - Claims / reliefs: CTSA claims frameworks: legislation
The table below gives a brief explanation of what the legislation relevant to this subject contains.
Section | Explanation |
---|---|
39 F(No2)A 1997 | Amends S393A ICTA 1988, so that losses arising in APs ending on or after 02/07/1997, may only be carried back for a period of one year. |
40 F(No2)A 1997 | Amends 83(2) FA 1996, so that non trading deficits arising in APs ending on or after 02/07/1997, may only be carried back for a period of one year. |
Para 9 Sch 18 FA 1998 | Claims that cannot be made without a return. |
Para 10 Sch 18 FA 1998 | Other claims and elections to be included in a return. |
Para 16 Sch 18 FA 1998 | Enables HMRC to correct obvious errors or omissions in a company’s tax return. |
Para 24 Sch 18 FA 1998 | Notice of enquiry. |
Para 25(1) Sch 18 FA 1998 | Enquiry extends to anything in the return, including claims. |
Para 31 Sch 18 FA 1998 | Amendment of return by company during enquiry. |
Para 54 Sch 18 FA 1998 | Claims must be quantified at the time the claim is made. |
Para 55 Sch 18 FA 1998 | General time limit for making claims. |
Para 56 Sch 18 FA 1998 | Supplementary claim or election to rectify mistakes. |
Para 57 Sch 18 FA 1998 | Claims or elections affecting a single AP. |
Para 58 Sch 18 FA 1998 | Claims or elections involving more than one AP. |
Para 59 Sch 18 FA 1998 | Other claims and elections. |
S 42 TMA 1970 | Procedure for making claims. |
S 43 TMA 1970 | Time limit for making claims. |
Schedule 1A TMA 1970 | Claims and so on, not included in returns. |
S 6(2) ICTA 1988 | Exclusion of certain companies from income tax. |
Schedule 19AB ICTA 1988 | Pension business - payments on account of tax credits and deducted tax. |