[F1806G Claims for the purposes of section 806D(4) or (5).U.K.
(1)The relievable underlying tax or relievable withholding tax arising in any accounting period shall only be treated as mentioned in subsection (4) or (5) of section 806D on a claim.
(2)Any such claim must specify the amount (if any) of that tax—
(a)which is to be treated as mentioned in paragraph (a) of the subsection in question;
(b)which is to be treated as mentioned in paragraph (b) of that subsection; and
(c)which is to be treated as mentioned in paragraph (c) of that subsection.
(3)A claim under subsection (1) above may only be made before the expiration of the period of—
(a)six years after the end of the accounting period mentioned in that subsection; or
(b)if later, one year after the end of the accounting period in which the foreign tax in question is paid.]
Textual Amendments
F1Ss. 806A-806H, 806J and cross-heading inserted (with effect in accordance with Sch. 30 para. 21(2) of the amending Act) by Finance Act 2000 (c. 17), Sch. 30 para. 21(1)