# Finance Act 1998, Paragraph 51B

Extent: E+W+S+N.I.

(1) A claim under paragraph 51 may not be made more than 4 years after the end of the relevant accounting period.
(2) In relation to a claim made in reliance on paragraph 51(1)(a), the relevant accounting period is—
(a) where the amount paid, or liable to be paid, is excessive by reason of a mistake in a company tax return or returns, the accounting period to which the return (or, if more than one, the first return) relates, and
(b) otherwise, the accounting period in respect of which the amount was paid.
(3) In relation to a claim made in reliance on paragraph 51(1)(b), the relevant accounting period is—
(a) where the amount liable to be paid is excessive by reason of a mistake in a company tax return or returns, the accounting period to which the return (or, if more than one, the first return) relates, and
(b) otherwise, the accounting period to which the assessment, determination or direction relates.
(4) A claim under paragraph 51 may not be made by being included in a company tax return.
(5) Sub-paragraph (1) is subject to paragraph 51BA.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/51B (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-51B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.