# Taxes Management Act 1970, Paragraph 4

Extent: E+W+S+N.I.

(1) Subject to sub-paragraphs (1A), (3) to (5) below ... , 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.
(1A) In relation to a claim which would otherwise fall to be taken into account in the making of deductions or repayments of tax under PAYE regulations, sub-paragraph (1) above shall apply as if for the word “shall” there were substituted the word “may”.
(2) Subject to sub-paragraphs (3) to (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.
(3) 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 7(1) below, the 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.
(4) 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.
(5) 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.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/1A/paragraph/4 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-1A/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.