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Contents

Official guidance
COTAX Manual

COM30000 · Background: company taxation overview

  • COM30001 · Introduction
  • COM30010 · Advance corporation tax
  • COM30020 · The CTSA and CT pay and file regimes
  • COM30060 · Credit and debit interest
  • COM30090 · Group payment arrangements
  • COM30110 · Quarterly instalment payments
  • COM301 · Index Of Legislation: CAA 1990
  1. Background: company taxation overview: contents
  2. Index Of Legislation: CAA 1990

COM301 | Index Of Legislation: CAA 1990

From HM Revenue & Customs · COTAX Manual

Table shown as recovered text

Paragraph (Para) 10 Schedule A1 (SchA1) For capital allowance purposes, allows a Compliance Caseworker to make or amend assessments to give effect to claims the withdrawal of claims Para 11 SchA1 For capital allowance purposes, when the provisions of Section 41A Taxes Management Act (TMA) 1970 apply, lets a compliance caseworker allow a claim give effect to the withdrawal of a claim

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