# Taxation (International and Other Provisions) Act 2010, 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.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/77 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.