# Finance Act 2013, Paragraph 31


(1) A claim under paragraph 29 must be made within the period of 4 years after the end of the chargeable period to which the payment by way of tax, or the assessment or determination, relates.
(2) A claim under paragraph 29 may not be made by being included in a return.
(3) Schedule 11A to FA 2003 (claims not included in returns) applies in relation to a claim under paragraph 29 as it applies to a claim such as is mentioned in paragraph 1 of that Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.