Paragraph
If any person who has paid tax charged under an assessment to excess profits tax . . . F1 alleges that the assessment was excessive by reason of some error or mistake in a return or statement made by him . . . F2, he may, at any time before such date as Parliament may hereafter determine, make an application in writing to the Commissioners of Inland Revenue for relief.
Annotations
Textual amendments
- F1
Words repealed by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V
- F2
Words repealed (with savings) by Income Tax Management Act 1964 (c. 37), s.17(4)(5), Sch. 6
Notes on Schedule FIFTH
Modifications
- C1
Schedule 5 extended by Finance Act 1952 (c. 33), s. 63(2)
- C2
Schedule 5 modified by Finance Act 1961 (c. 36), s. 32(4)
- C3
The text of ss. 34, 35, 36, 38, 46, 47, 48, 50, 51, 58, 59, Schs. 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, save as indicated, does not reflect any amendments or repeals which may have been made prior to 1.2.1991 (The original text has main provisions in brackets and does not have a paragraph (3))