12For paragraph 83E (time limit for claims) substitute—
“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where sub-paragraph (3) applies, a claim to which this Part of this Schedule applies may be made, amended or withdrawn at any time up to the last day of the period of—
(a)two years beginning with the last day of the period of account, in a case where the period of account to which the claim relates is not longer than 18 months, or
(b)42 months beginning with the first day of the period of account, in any other case.
(2)Sub-paragraph (3) applies where—
(a)a company makes a claim for R&D tax relief under Part 13 of the Corporation Tax Act 2009,
(b)the company is not entitled to the relief, and
(c)an officer of Revenue and Customs exercises the power under paragraph 34(2)(b) or (2A) to make an amendment by removing the claim from the company tax return in which it is made.
(3)The company may make, amend or withdraw a claim for R&D expenditure credit under Chapter 6A of Part 3 of the Corporation Tax Act 2009 in respect of eligible expenditure at any time up to whichever is the last of the following dates—
(a)30 days after notice of the amendment mentioned in sub-paragraph (2)(c) is issued;
(b)if an appeal is brought against that amendment, 30 days after the date on which the appeal is finally determined.
(4)In this paragraph “eligible expenditure” means expenditure—
(a)to which the claim mentioned in sub-paragraph (2)(a) relates, and
(b)in respect of which the company is entitled to R&D expenditure credit.
(5)A claim to which this Part of this Schedule applies may be made, amended or withdrawn after the end of the period mentioned in sub-paragraph (1) or (3) (as the case may be) if an officer of Revenue and Customs allows it.”