Part 7 Relief in case of overpaid tax
- Claim for relief for overpaid tax
- Making a claim
- Cases in which Commissioners not liable to give effect to claim
- Power to enquire into claims
- Completion of enquiry into claim etc
- Assessment for excessive repayment etc
- Supplementary assessments
- Further provision about assessments under paragraphs 29 and 30
- Time limits for assessments