(1) The Principal Act is amended -
(a) in section 243B(4)(b) (inserted by the Finance Act 2002), by substituting "The" for "Subject to paragraph (c), the",
(b) in section 396A (inserted by the Finance Act 2001), by inserting the following after subsection (4):
"(5) A claim under subsection (3) shall be made within 2 years from the end of the accounting period in which the loss is incurred.",
(c) in section 396B (inserted by the Finance Act 2002) -
(i) in subsection (2) by substituting "amounts which could, if a timely claim for such set off had been made by the company, have been set off" for "amounts set off", and
(ii) by inserting the following after subsection (5):
"(6) A claim under subsection (2) shall be made within 2 years from the end of the accounting period in which the loss is incurred.",
(d) in section 420B (inserted by the Finance Act 2002) by substituting the following for subsection (2):
"(2) Where in any accounting period the surrendering company has incurred a relevant
…