12(1)  Section 42 of TMA 1970 (procedure for making claims) shall not apply to a claim under these Regulations.

12(2)  No appeal shall lie from the decision of an officer of Revenue and Customs on an interim claim.

12(3)  An appeal from the decision of an officer of Revenue and Customs on an annual claim shall be brought by giving written notice to the officer within 30 days of receipt of written notice of the decision.

12(4)  No payment made or other thing done on or in relation to an interim claim shall prejudice the decision on an annual claim.

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