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Article 24 Landfill tax: claims

Original text. Later amendments are not shown.

The amendment made by paragraph 38 is disregarded where claims made under paragraph 14 of Schedule 5 to FA 1996f1 (recovery of overpaid tax) are for the repayment of an amount paid to the Commissioners on or before 31st March 2007.

Annotations

Footnotes

f1

1996 c. 8; paragraph 14(4) was substituted by section 50 of, and paragraph 5(3) of Schedule 5 to, the Finance Act 1997. Paragraph 14(4) was amended by section 99(1) of, and paragraphs 37 and 40(1) and (6) of Schedule 51 to, the Finance Act 2009.