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Regulation 9 Claims: introductory

Original text. Later amendments are not shown.

(1)

Amounts recoverable by a scheme administrator under section 192(3)(a) shall be recovered on a claim made to Her Majesty’s Revenue and Customs for the purpose of these Regulations.

(2)

A claim shall be for a year of assessment (an “annual claim”).

This is subject to the following qualification.

(3)

A claim may also be made in accordance with regulation 10 for a tax month (an “interim claim”).