Paragraph 8 Extension of time for making other claims

United Kingdom

(1)

A claim by the taxpayer for relief under any other provision of the Income Tax Acts for either of the years to which an averaging claim relates (“the other claim”)—

(a)

is not out of time if made on or before the last date on which the averaging claim could have been made, and

(b)

if already made, may be amended or revoked on or before that date.

(2)

If the other claim is made by being included in a return, the reference in sub-paragraph (1)(b) to amending or revoking the claim shall be read as a reference to amending the return by amending or omitting the claim.

Notes on Schedule 4A

Textual amendments

F1: Sch. 4A repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 342, Sch. 3 (with Sch. 2)
F2: Sch. 4A inserted (11.5.2001) by Finance Act 2001 (c. 9), s. 71(2), Sch. 24 para. 1