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Regulation 8 Claims: introductory

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amounts recoverable by a scheme administrator under section 639(4)(b) shall be recovered on a claim made to the Board for the purpose of these Regulations.

(2)

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

(3)

A claim may also be made in accordance with regulation 9 for a tax month (“interim claim”).

(4)

Notwithstanding the provisions of any other enactment, the Board shall not be under an obligation to make any payment under regulation 9 or 10 earlier than the end of the month following the month in which the claim is received.