203 Provisions supplementary to sections 201 and 202.U.K.
(1)Subsections (5) to (7) of section 122 of the Taxes Act (meaning of “minerals" etc.) shall apply for the interpretation of this section and sections 201 and 202 as they apply for the interpretation of that section.
(2)No claim under section 202(3) or (7) shall be allowed unless it is made within 6 years from the date of the relevant event by virtue of which the taxpayer is entitled to make the claim.
(3)All such repayments of tax shall be made as may be necessary to give effect to any such claim.