- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 1998
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1998 c. 36
- SCHEDULE 18
- Part VI
- Relief in case of...
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Relief in case of double assessment
Version Superseded: 01/04/2009
Alternative versions:
- 31/07/1998- Amendment
- 22/07/2004
Point in time - 01/04/2009- Amendment
- 08/04/2010- Amendment
Status:
Point in time view as at 22/07/2004.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1998, Cross Heading: Relief in case of double assessment.
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Relief in case of double assessmentU.K.
50(1)A company which believes it has been assessed to tax more than once for the same cause and for the same accounting period may make a claim for relief—U.K.
(a)by notice in writing,
(b)given to the Board.
(2)If on a claim being made the Board are satisfied that the company has been assessed to tax more than once for the same cause and for the same accounting period, they shall amend the assessment or assessments concerned, or give relief by way of discharge or repayment of tax or otherwise, so as to eliminate the double charge.
(3)An appeal against the Board’s decision on a claim for relief under this paragraph may be brought to the Commissioners having jurisdiction to hear an appeal relating to the assessment, or the later of the assessments, to which the claim relates.
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