Section 203 Provisions supplementary to section 202 .F5

United Kingdom

F1(1)

Sections 274 to 276 of CTA 2009 (meaning of “mineral royalties” etc) apply for the interpretation of this section and F2section 202 F3(despite their repeal by paragraph 44(1)(c) of Schedule 39 to the Finance Act 2012).

(2)

No claim under section 202(3) or (7) shall be allowed unless it is made within F44 years from the date of the relevant event by virtue of which the taxpayer is entitled to make the claim.

(3)

All such repayments of tax shall be made as may be necessary to give effect to any such claim.

Annotations

Textual amendments

F1: S. 203(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 378 (with Sch. 2 Pts. 1, 2)
F2: Words in s. 203(1) substituted (with effect in accordance with Sch. 39 para. 45(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 45(2)(a)
F3: Words in s. 203(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 39 para. 47
F4: Words in s. 203(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 29; S.I. 2009/403, art. 2(2) (with art. 10)
F5: Words in s. 203 heading substituted (with effect in accordance with Sch. 39 para. 45(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 45(2)(b)