Related Commentary  

26(1)  An annual claim is a claim for repayment in respect of tax for a year and may not be made at any time more than six years after the end of the year.

26(2)  An account manager shall within six months after the end of the year make a return of all income and any gain treated as arising in accordance with regulation 36(3)(a) or (b), and in addition an annual claim to establish the total of repayments due under an account for that year.

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