Section 33

History

Sch. 1AB inserted by FA 2009, s. 100 and Sch. 52, para. 2 with effect in relation to claims made on or after 1 April 2010.

Cross references

FA 2009, Sch. 52, para. 10: modification of para. 3(1) in relation to certain claims made before 1 April 2012.


CLAIM FOR RELIEF FOR OVERPAID TAX ETC

Related Commentary  Related HMRC Manuals

1(1)  This paragraph applies where–

(a)a person has paid an amount by way of income tax or capital gains tax but the person believes that the tax was not due, or

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.