Section 77 Claims for relief under section 73(1)

(1)

The excess is to be treated as mentioned in section 73(1) only on a claim.

(2)

A claim under subsection (1) must specify—

(a)

the amount (if any) of the excess which is to be treated as mentioned in section 73(1)(a), and

(b)

the amount (if any) of the excess which is to be treated as mentioned in section 73(1)(b).

(3)

A claim under subsection (1) must be made not more than—

(a)

4 years after the end of period A, or

(b)

if later, 1 year after the end of the accounting period in which the foreign tax concerned is paid.

Notes on Part 2

C1: Pt. 2 modified by 1988 c. 1, Sch. 19ABA paras. 26-28 (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 34(3) (with Sch. 9 paras. 1-9, 22))
C2: Pt. 2 applied by 2010 c. 4, s. 269DL(6) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)

C1: Pt. 2 applied by 2010 c. 4, s. 269DL(6) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)