# The Enactment of Extra-Statutory Concessions Order 2011, Article 5: Recovery of overpaid tax: special relief


(1) The amendments made by articles 2 and 3 have effect in relation to determinations made before the date on which this Order comes into force (as in relation to determinations made on or after that date).
(2) But they do not apply to a determination made before that date if a claim for relief in respect of it has already been refused before that date.
(3) “Determination” means a determination under section 28C of the Taxes Management Act 1970 or paragraph 36 or 37 of Schedule 18 to the Finance Act 1998.

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Source: https://www.legislation.gov.uk/ukdsi/2011/9780111508053/article/5 (the official version)
Page: https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2011/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.