Regulation 2 Claim for payment

Any claim for a payment under Part 1 of Schedule 3 to the Finance Act 2001 must be made in the form and manner and contain the matters prescribed by this regulation.

A claim must be made in writing to the Commissioners.

A claim must, by reference to documents that are in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.

A claim must include a statement setting out the full particulars of the error on the part of the Commissioners that the claimant relies on to satisfy the first condition in paragraph 1 of Schedule 3 to the Finance Act 2001 or, as the case may be, the second condition in paragraph 2 of that Schedule.