Paragraph 3 F1
United Kingdom
A claim under this Schedule may not be made more than 4 years after the end of the relevant tax year.
In relation to a claim made in reliance on paragraph 1(1)(a), the relevant tax year is—
where the amount paid, or liable to be paid, is excessive by reason of a mistake in a return or returns under section 8, 8A or 12AA of this Act, the tax year to which the return (or, if more than one, the first return) relates, and
otherwise, the tax year in respect of which the payment was made.
In relation to a claim made in reliance on paragraph 1(1)(b), the relevant tax year isF2—
where the amount liable to be paid is excessive by reason of a mistake in a return or returns under section 8, 8A or 12AA, the tax year to which the return (or, if more than one, the first return) relates, and
otherwise, the tax year to which the assessment, determination or direction relates.
A claim under this Schedule may not be made by being included in a return under section 8, 8A or 12AA of this Act.
Sub-paragraph (1) is subject to paragraph 3A.
Annotations
Textual amendments
- F1
Sch. 1AB inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 2 (with Sch. 52 paras. 10, 11)
- F2
Words in Sch. 1AB para. 3(3) inserted (with effect in accordance with s. 232(4) of the amending Act) by Finance Act 2013 (c. 29), s. 232(1)
- F3
Sch. 1AB para. 3(5) inserted (with effect in accordance with art. 5 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037), arts. 1, 2(3)
Notes on Schedule 1AB
Modifications
- C1
Sch. 1AB excluded (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(2) (with reg. 1(3))
- C2
Sch. 1AB excluded (for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 7(8)