Part 6 Relief in case of overpaid tax or excessive assessmentF1
United Kingdom
- Relief in case of double assessment
- Claim for relief for overpaid tax etc
- Cases in which Commissioners not liable to give effect to a claim
- Making a claim
- The claimant: partnerships
- Assessment of claimant in connection with claim
- Contract settlements
Annotations
Textual amendments
- F1
Words in Sch. 10 Pt. 6 heading inserted (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 4(2)
Notes on Schedule 10
Modifications
- C1
Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)