Paragraph 33

(1)

This paragraph applies where—

(a)

a claim is made under paragraph 29 (relief for overpaid tax etc),

(b)

the grounds for giving effect to the claim also provide grounds for a discovery assessment on the claimant in respect of single-dwelling interest, and

(c)

such an assessment could be made but for a relevant restriction.

(2)

In a case falling within paragraph 32(1)(a) or (b), the reference to the claimant in sub-paragraph (1)(b) of this paragraph includes any relevant person (as defined in paragraph 32(3)).

(3)

The following are relevant restrictions—

(a)

the restrictions in paragraph 24 (assessment where return has been delivered);

(b)

the expiry of a time limit for making a discovery assessment.

(4)

Where this paragraph applies—

(a)

the relevant restrictions are to be disregarded, and

(b)

the discovery assessment is not out of time if it is made before the final determination of the claim.

(5)

A claim is not finally determined until it, or the amount to which it relates, can no longer be varied (whether on appeal or otherwise).