Section 182 Making of section 182 claims

(1)

A section 182 claim may be made by—

(a)

the disadvantaged person, or

(b)

the advantaged person.

(2)

A section 182 claim made by the advantaged person is to be taken to be made on behalf of the disadvantaged person.

(3)

A section 182 claim may be made before or after a calculation within section 176(1) has been made.

(4)

A section 182 claim must be made either—

(a)

at any time before the end of the period mentioned in section 177(2), or

(b)

within the period mentioned in section 177(3).

(5)

Subsection (4) has effect subject to section 186(3) (which provides for the extension of the period for making a claim).

Notes on Part 4

C1: Pt. 4 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)
C2: Pt. 4 excluded (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 6(2); S.I. 2011/2329, art. 3
C3: Pt. 4 excluded (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 3(2); S.I. 2011/2576, art. 5
C4: Pt. 4 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 129(11) (with s. 147, Sch. 17)

C1: Pt. 4 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 129(11) (with s. 147, Sch. 17)
C2: Pt. 4 Chs. 1 and 3-6 applied (1.4.2022 in relation to accounting periods beginning on or after that date) by Finance Act 2022 (c. 3), s. 51(1), Sch. 9 paras. 3, 4

F1: Word in s. 181 cross-heading substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(1), 12