Textual Amendments
F1 See alsoIncome and Corporation Taxes Act 1988 (c. 1, SIF 63:1) s.252—assessments to rectify excessive set-off etc. of advance corporation tax or tax credit.
Modifications etc. (not altering text)
C1Pt. 4 (ss. 29-43B) applied (with modifications) (6.4.1993) by The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743), reg. 14(2) (revoked (6.4.2007) by S.I. 2005/2045, Sch. 2)
(1)If on a claim made to the Board it appears to their satisfaction that a person has been assessed to tax more than once for the same cause and for the same chargeable period . . . F2, they shall direct the whole, or such part of any assessment as appears to be an overcharge, to be vacated, and thereupon the same shall be vacated accordingly.
(2)An appeal on a claim under this section shall lie to any of the bodies of Commissioners having jurisdiction to hear an appeal against the assessment, or the later of the assessments, to which the claim relates F3.
Textual Amendments
F2 Words relating to development land tax added byDevelopment Land Tax Act 1976 (c. 24) Sch.8 para.4. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.
F3 SeeFinance Act 1981 s.134andSch.17 para.18for the application of this provision to the special tax on banking deposits.