# Finance Act 2003, Paragraph 33

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

(1) A person who believes he has been assessed to tax more than once in respect of the same matter may make a claim to the Inland Revenue for relief against any double charge .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) An appeal may be made against a decision on a claim for relief under this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/33 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.