Paragraph 4 F1

United Kingdom

(1)

F2Subject to sub-paragraphs F3(1A), (3) F4to (5) below F5... , an officer of the Board or the Board shall, as soon as practicable after a claim other than a partnership claim is made, or such a claim is amended under paragraph 3 above, give effect to the claim or amendment by discharge or repayment of tax.

(F61A)

In relation to a claim which would otherwise fall to be taken into account in the making of deductions or repayments of tax under F7PAYE regulations, sub-paragraph (1) above shall apply as if for the word “shall” there were substituted the word “may”.

(2)

F8Subject to F9sub-paragraphs (3) F10to (5) below, an officer of the Board or the Board shall, as soon as practicable after a partnership claim is made, or such a claim is amended under paragraph 3 above, give effect to the claim or amendment, as respects each of the relevant partners, by discharge or repayment of tax.

(F113)

Where any such claim or amendment as is mentioned in sub-paragraph (1) or (2) above is enquired into by an officer of the Board—

(a)

that sub-paragraph shall not apply until the day on which, by virtue of paragraph F127(1) below, F13the enquiry is completed; but

(b)

the officer may at any time before that day give effect to the claim or amendment, on a provisional basis, to such extent as he thinks fit.

(F144)

Nothing in this paragraph applies in relation to a claim or an amendment of a claim if the claim is not one for discharge or repayment of tax.

(F155)

This paragraph has effect subject to any provision in the Taxes Acts that—

(a)

requires or allows effect to be given to a claim by other means, or

(b)

provides that an amount is not to be discharged or repaid.

Annotations

Textual amendments

F1: Sch. 1A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 35; S.I. 1998/3173, art. 2
F2: Words in Sch. 1A para. 4(1) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(1)
F3: Words in Sch. 1A para. 4(1) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 8(1)
F4: Words in Sch. 1A para. 4(1) substituted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 7(2)(a) (with Sch. 52 para. 11)
F5: Words in Sch. 1A para. 4(1) omitted (with effect in accordance with s. 100(2) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 52 para. 7(2)(b) (with Sch. 52 para. 11)
F6: Sch. 1A para. 4(1A) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(2)
F7: Words in Sch. 1A para. 4(1A) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 141 (with Sch. 7)
F8: Words in Sch. 1A para. 4(2) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(3)
F9: Words in Sch. 1A para. 4(2) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 8(2)
F10: Words in Sch. 1A para. 4(2) substituted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 7(3) (with Sch. 52 para. 11)
F11: Sch. 1A para. 4(3) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(4)
F12: Word in Sch. 1A para. 4(3)(a) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 34(3)(a)
F13: Words in Sch. 1A para. 4(3)(a) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 34(3)(b)
F14: Sch. 1A para. 4(4) inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 8(3)
F15: Sch. 1A para. 4(5) inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 7(4) (with Sch. 52 para. 11)

Notes on Schedule 1A

Modifications

C1: Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), s. 749A(4)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 4)
C2: Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 24 para. 9(7)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 20(9))
C3: Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 26 para. 3(6A)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 35(7))
C4: Sch. 1A applied (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 paras. 58(3), 59(1) (with Sch. 18 paras. 59(2), 60); S.I. 1998/3173, art. 2
C5: Sch. 1A excluded (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), s. 201(5)(a) (with Sch. 3)
C6: Sch. 1A excluded (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), s. 227(5)(a) (with Sch. 3)
C7: Sch. 1A applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 458(6), 1184(1) (with Sch. 2)
C8: Sch. 1A excluded (with effect in accordance with Sch. 7 para. 8 of the amending Act) by Finance Act 2011 (c. 11), Sch. 7 para. 8(5)
C9: Sch. 1A excluded by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 371UB(5)(b) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
C10: Sch. 1A applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 3
C11: Sch. 1A applied (with modifications) (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(a)(b)(c)
C12: Sch. 1A applied by Corporation Tax Act 2010 (c. 4), s. 464B(6) (as inserted (20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 para. 5(1)(2))
C13: Sch. 1A applied (with modifications) (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 25(5) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))