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Taxes Management Act 1970

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Changes over time for: Cross Heading: Giving effect to claims and amendments

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Version Superseded: 11/05/2001

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Point in time view as at 01/06/1997.

Changes to legislation:

Taxes Management Act 1970, Cross Heading: Giving effect to claims and amendments is up to date with all changes known to be in force on or before 22 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F1 Giving effect to claims and amendmentsU.K.

Textual Amendments

F1Sch. 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

4(1)[F2Subject to sub-paragraphs [F3(1A), (3) and (4)] below and to any other provision in the Taxes Acts which otherwise provides,] 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.U.K.

[F4(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 section 203 of the principal Act, sub-paragraph (1) above shall apply as if for the word “shall” there were substituted the word “may”.]

(2)[F5Subject to [F6sub-paragraphs (3) and (4)] 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.

[F7(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(4) below, the officer’s enquiries are treated as 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.]

[F8(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.]]

Textual Amendments

F2Words 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)

F3Words 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)

F4Sch. 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)

F5Words 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)

F6Words 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)

F7Sch. 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)

F8Sch. 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)

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