Yn ddilys o 11/05/2001
Extension of time for making other claimsU.K.
8(1)A claim by the taxpayer for relief under any other provision of the Income Tax Acts for either of the years to which an averaging claim relates (“the other claim”)—
(a)is not out of time if made on or before the last date on which the averaging claim could have been made, and
(b)if already made, may be amended or revoked on or before that date.
(2)If the other claim is made by being included in a return, the reference in sub-paragraph (1)(b) to amending or revoking the claim shall be read as a reference to amending the return by amending or omitting the claim.