History

In the heading to Pt. 6, the words “Overpaid Tax or” inserted after the words “Relief in Case of” by F(No. 3)A 2010, s. 28 and Sch. 12, para. 4(2), with effect in relation to claims made on or after 1 April 2011.


RELIEF IN CASE OF DOUBLE ASSESSMENT

Related Commentary  

33(1)  A person who believes he has been assessed to tax more than once in respect of the same matter may make a claim to the Inland Revenue for relief against any double charge.

33(2)  [Omitted by FA 2004, s. 299(7)(b) and repealed by s. 326 and Sch. 42, Pt. 4(2).]

33(3)  [Omitted by FA 2004, s. 299(7)(b) and repealed by s. 326 and Sch. 42, Pt. 4(2).]

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