CTM90645 | Corporation tax self-assessment (CTSA): Claims and elections: Outside normal time limits
From HM Revenue & Customs · Company Taxation Manual
Before the introduction of CTSA, a company could make and withdraw claims, elections, applications and notices outside normal time limits when you made certain assessments upon it.
allowed such claims when you made a discovery assessment under (old) ,
allowed such claims when you made the assessment to recover a tax loss attributable to fraudulent or negligent conduct.
These provisions are replicated as nearly as possible in to 65. The only changes made are those necessary to make them work in the context of CTSA.
to 64 contain the rules previously found in and 43B.
corresponds to the old .