# Finance Act 1998, Paragraph 15


(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).

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/19/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-19/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.