Paragraph 13C F1

United Kingdom

(1)

A claim under paragraph 13A may not be made more than 4 years after the end of the relevant chargeable period.

(2)

In relation to a claim made in reliance on paragraph 13A(1)(a), the relevant chargeable period is—

(a)

where the amount paid, or liable to be paid, is excessive by reason of a mistake in a return or returns under paragraph 2 or 5, the chargeable period to which the return (or, if more than one, the first return) relates, and

(b)

otherwise, the chargeable period in respect of which the amount was paid.

(3)

In relation to a claim made in reliance on paragraph 13A(1)(b), the relevant chargeable period is F2—

(a)

where the amount liable to be paid is excessive by reason of a mistake in a return or returns under paragraph 2 or 5, the chargeable period to which the return (or, if more than one, the first return) relates, and

(b)

otherwise, the chargeable period to which the assessment relates.

(4)

A claim under paragraph 13A must be in such form as the HMRC may prescribe.

Annotations

Textual amendments

F1: Sch. 2 paras. 13A-13F and cross-headings inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 28(2), Sch. 12 para. 10
F2: Words in Sch. 2 para. 13C(3) inserted (with effect in accordance with s. 232(4) of the amending Act) by Finance Act 2013 (c. 29), s. 232(2)

Notes on Schedule 2

Modifications

C1: See Oil Taxation Act 1983 (c. 56), Sch. 4 para. 14 for application of Sch. 2 to tax chargeable only by virtue of the provisions of s. 12 and Sch. 4 of that Act