{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-25",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-25.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/8/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": null,
  "text": "(1) A claim under paragraph 24 may not be made—\n(a) if the amount paid is excessive by reason of a mistake in a DST return or returns, more than 4 years after the end of the accounting period to which the return (or, if more than one, the first return) relates, and\n(b) otherwise, more than 4 years after the end of the accounting period in respect of which the amount was paid.\n(2) A claim must—\n(a) be in the specified form, and\n(b) contain specified information.\n(3) A claim may not be made by being included in a DST return.\n(4) In this paragraph “specified” means specified in a notice published by HMRC.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/25",
    "retrieved_at": "2026-10-29T09:01:44.314864+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."
}