Regulation 7 Claims during transitional application of pay and file provisions

A claim under sub-paragraph (2) of paragraph 5 shall be made at the time of the delivery of the return under section 11 of the Management Act^f1 for the accounting period to which the claim relates.

Annotations

Footnotes

f1: Section 11 was amended by section 111 of, and paragraph 5 of Schedule 24 to, the Finance Act 1972 (c. 41), paragraph 8 of Schedule 7 to the Capital Gains Tax Act 1979 (c. 14), paragraph 32 of Schedule 29 to the Income and Corporation Taxes Act 1988, section 91(4) of the Finance Act 1990 and paragraph 2(2) of Schedule 10 to the Taxation of Chargeable Gains Act 1992, and, from a date to be appointed, by section 82 of the Finance (No.2) Act 1987, paragraph 10(2) of Schedule 29 to the Income and Corporation Taxes Act 1988 and section 91(2), (3) and (5) to (7) of the Finance Act 1990.