Section 1020 Claims and elections
United Kingdom
In this Act any reference to a claim or election is to a claim or election in writing or in any form authorised (in relation to the case in question) by directions under F1section 43E(1) of TMA 1970.
For further information about claims and elections, see TMA 1970 F2more generally (but in particular, section 42(2), (10) and (11) and Schedule 1A).
Annotations
Textual amendments
- F1
Words in s. 1020(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 93(2) (with Sch. 9 paras. 1-9, 22)
- F2
Words in s. 1020(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 93(3) (with Sch. 9 paras. 1-9, 22)