Section 184 Amending a section 182 claim if it is followed by relevant notice

(1)

Subsection (2) applies if—

(a)

a section 182 claim is made,

(b)

a return is subsequently made by the advantaged person on the basis mentioned in section 176(1), and

(c)

a relevant notice (see section 190) taking account of such a determination as is mentioned in section 176(3)(b) is subsequently given to the advantaged person.

(2)

If any amendment of the claim is appropriate in consequence of the determination contained in the relevant notice, the amendment may be made by—

(a)

the disadvantaged person, or

(b)

the advantaged person.

(3)

If an amendment under subsection (2) is made by the advantaged person it is to be taken to be made on behalf of the disadvantaged person.

(4)

Any amendment under subsection (2) must be made 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 an amendment).

Notes on Part 4

Modifications

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)

Notes on Chapter 4

Modifications

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

Notes on Alternative way of claiming if borrowing is involved

Textual amendments

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