Related Commentary  

177(1)  A claim under section 174 can be made only in the period mentioned in subsection (2) or (3).

177(2)  If a return has been made by the advantaged person on the basis mentioned in section 176(1), the period is the two years beginning with the day of the making of the return.

177(3)  If a relevant notice (see section 190) taking account of such a determination as is mentioned in section 176(3)(b) has been given to the advantaged person, the period is the two years beginning with the day on which that notice was given.

177(4)  Subsection (5) applies if–

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