# The Income Tax (Interest Relief) Regulations 1982, Regulation 14: Lenders' claims: supplementary provisions


(1) Section 42 of the Taxes Management Act 1970 shall not apply to claims under these Regulations.
(2) No appeal shall lie from the Board's decision on an interim claim.
(3) An appeal shall lie to the Special Commissioners from the Board's decision on an annual claim, and the appeal shall be brought by giving written notice to the Board within 30 days of receipt of written notice of the decision.
(4) No payment or repayment made or other thing done on or in relation to an interim claim or a notice under Regulation 13(8) shall prejudice the decision on an annual claim.
(5) Part V of the Taxes Management Act 1970 (appeals and other proceedings) shall apply to an appeal under paragraph (3) above, and on an appeal the Special Commissioners may vary the decision appealed against whether or not the variation is to the advantage of the appellant.
(6) All such assessments, payments and repayments shall be made as are necessary to give effect to the Board's decision on an annual claim, or to any variation of that decision on appeal.
(7) Claims and supplementary statements under these Regulations shall be in such form and contain such particulars as the Board prescribe and shall be signed by an authorised officer of the lender; and forms prescribed for annual claims may require a report to be given by the lender's auditor.
(8) Where for the purposes of an annual claim for a financial year it is necessary to apportion any amount included in an interim claim for a period falling partly within and partly outside that financial year, the apportionment shall be made in such manner as the Board may prescribe.

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Source: https://www.legislation.gov.uk/uksi/1982/1236/regulation/14 (the official version)
Page: https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.