Regulation 5 Application for relief

(1)

Any relevant claim must—

(a)

by reference to such documentary evidence as is in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated, and

(b)

contain evidence of payment of the qualifying foreign tax giving rise to that claim.

(2)

Any relevant claim must—

(a)

be made on a form specified by the Commissioners for the purpose, and

(b)

contain the information specified in that form.

(3)

The claimant must sign and date the form and declare that the information provided on it is true and complete.