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Paragraph 15

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Section 33 of the Taxes Management Act 1970 (error or mistake) is amended as follows.

(2)

For subsection (1) substitute—

“(1)

If a person who has paid income tax or capital gains tax under an assessment (whether a self-assessment or otherwise) alleges that the assessment was excessive by reason of some error or mistake in a return, he may by notice in writing at any time not later than five years after the 31st January next following the year of assessment to which the return relates, make a claim to the Board for relief.”.

(3)

In subsection (5), after paragraph (a) insert “ , and ” and omit paragraph (c).