Article 3 Insurance premium tax: claims
The amendment made by paragraph 2 is disregarded where claims made under paragraph 8 of Schedule 7 to FA 1994f1 (recovery of overpaid tax) are for the repayment of amounts paid to the Commissioners on or before 31st March 2007.
Annotations
Footnotes
- f1
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1994 c. 9; sub-paragraphs (4) and (5) of paragraph 8 of Schedule 7 were substituted for sub-paragraph (4) by paragraph 5(2) of Schedule 5 to the Finance Act 1997 (c. 16). Sub-paragraph (4) was amended by section 99(1) of, and paragraphs 1 and 2 of Schedule 51 to, the Finance Act 2009.