Section 82A

History

Sch. 11A inserted by FA 2004, s. 299(3) and Sch. 40, with effect from 22 July 2004.

Cross references

s. 113(3A): functions under para. 2(1) and functions relating to a claim made to the Board are functions of the Board.


INTRODUCTORY

Related Commentary  

1  This Schedule applies to a claim under any provision of this Part other than a claim that is required to be made in, or by amendment to, a return under this Part.

References in this Schedule to a claim shall be read accordingly.

MAKING OF CLAIMS

Related Commentary  

2(1)  A claim must be made in such form as the Inland Revenue may determine.

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