# Finance Act 2001, 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.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-3/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.