Regulation 6 Claims: introductory

Amounts recoverable by a scheme administrator under paragraph 6A(3)(b) of the Schedule shall be recovered on a claim made to the Board for the purpose of these Regulations.

Subject to paragraph (3), a claim shall be for a year of assessment (“annual claim”).

A claim may also be made in accordance with regulation 7 for a tax month (“interim claim”).

Notwithstanding the provisions of any other enactment, the Board shall not be under an obligation to make any payment under regulation 7 or 8 earlier than the end of the month following the month in which the claim is received.