# Finance Act 2022, Paragraph 25: Claims under this Schedule

Extent: E+W+S+N.I.

(1) A claim under paragraph 7 or 24 (for relief from, or repayment or discharge of, tax) must be for an amount which is quantified at the time when the claim is made.
(2) A claim must be made within 4 years from the day on which the person whose claim it is became liable to the tax to which the claim relates.
(3) A person who has made a claim under this Schedule and subsequently discovers that a mistake has been made in it may make a supplementary claim within the time allowed for making the original claim.
(4) Paragraphs 2 and 2A of Schedule 1A to TMA 1970 (making of claims and keeping and preserving of records) apply to a claim under paragraph 7 of this Schedule but as if in paragraph 2A of that Schedule—
(a) in sub-paragraph (1) “in relation to a year of assessment or other period” were omitted, and
(b) the relevant day for the purposes of that sub-paragraph were the day on which an officer of Revenue and Customs has issued a notice under paragraph 7(7) of this Schedule in relation to the claim.
(5) Schedule 1A to TMA 1970 (claims etc not included in returns) applies to a claim under paragraph 24 of this Schedule but as if in paragraph 2A(1) of that Schedule “in relation to a year of assessment or other period” were omitted.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-10/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.