PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 8PROCEDURE FOR MAKING CLAIMS ETC.
I168Making claims
1
A claim under section 62 F1, 63 or 63A must be made in such form as WRA may determine.
2
The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.
3
The form of claim may require—
a
a statement of the amount of devolved tax that will be required to be discharged or repaid in order to give effect to the claim;
b
such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;
c
the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).
4
A claim for repayment of devolved tax may not be made unless the claimant has documentary evidence that the devolved tax has been paid.
5
A claim under section 63 may not be made by being included in a tax return.