{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-2.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/11A/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) A claim must be made in such form as the Inland Revenue may determine.\n(2) The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant’s information and belief.\n(3) The form of claim may require—\n(a) a statement of the amount of tax that will be required to be discharged or repaid in order to give effect to the claim;\n(b) such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;\n(c) the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).\n(4) A claim for repayment of tax may not be made unless the claimant has documentary evidence that the tax has been paid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/11A/paragraph/2",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}