# Taxes Management Act 1970, Paragraph 1

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

(1) In this Schedule—
(a) any reference to a claim includes a reference to an election or notice; and
(b) any reference to the amount in which a person is chargeable to tax is a reference to the amount in which he is so chargeable after taking into account any relief or allowance for which a claim is made.
(2) For the purposes of this Schedule, two or more claims made by the same person are associated with each other if each of them is a claim to which this Schedule applies and the same year of assessment is the earlier year in relation to each of those claims.
(3) In sub-paragraph (2) above, any reference to claims includes a reference to amendments and revocations to which paragraph 4 below applies.

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