1020Claims and electionsU.K.
(1)In this Act any reference to a claim or election is to a claim or election in writing or in any form authorised (in relation to the case in question) by directions under [F1section 43E(1) of TMA 1970].
(2)For further information about claims and elections, see TMA 1970 [F2more generally (but in] particular, section 42(2), (10) and (11) and Schedule 1A).
Textual Amendments
F1Words in s. 1020(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 93(2) (with Sch. 9 paras. 1-9, 22)
F2Words in s. 1020(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 93(3) (with Sch. 9 paras. 1-9, 22)