History

In the heading of Pt. VI, the words “Overpaid Tax,” inserted by FA 2009, s. 100 and Sch. 52, para. 14, with effect in relation to claims made on or after 1 April 2010.


RELIEF IN CASE OF DOUBLE ASSESSMENT

Related Commentary  Related HMRC Manuals

50(1)  A company which believes it has been assessed to tax more than once for the same cause and for the same accounting period may make a claim for relief–

(a)by notice in writing,

(b)given to the Board.

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