[INTM502040] Interest imputation: dealing with 'equity function' arguments: Working a case
Error or mistake and overpayment relief claims
A number of equity function arguments have been mounted on the back of claims to error or mistake relief, particularly where there is a strong retrospective element.
For claims made on or after 1st April 2010, error or mistake relief is replaced by overpayment relief, inserted (by FA09/S100) as TMA70/SCH1AB, but the same principles apply. From this date claims cannot be made for error or mistake relief.