Paragraph 12 Claims
(1)
A claim for interest under a relevant paragraph must be made in such form and manner, and contain such matters, as the Commissioners may prescribe by regulations.
(2)
If a person makes a claim under a relevant paragraph for interest on an amount, he may not make a claim under another relevant paragraph for interest on that amount.
(3)
The relevant paragraphs are paragraphs 7 to 10.