Finance Act 2009

Consequential amendments U.K.

3 U.K. TMA 1970 is amended as follows.

4 U.K. For the heading before section 32 substitute “Overpaid tax, excessive assessments etc”.

5 (1) Section 43A (further assessments etc) is amended as follows. U.K.

(2) After subsection (2A) insert—

“(2B) For the purposes of this section and section 43B below, a claim under Schedule 1AB is relevant in relation to an assessment for a year of assessment if it relates to that year of assessment.”

(3) In subsection (3), for “a claim” substitute “ any other claim ”.

6 (1) In paragraph 1 of Schedule 1A (claims etc not included in returns), in the definition of “partnership claim”, after “46(2)(b) of” insert “ , or paragraph 5 of Schedule 1AB to, ”. U.K.

7 (1) Paragraph 4 of that Schedule (giving effect to claims and amendments) is amended as follows. U.K.

(2) In sub-paragraph (1)—

(a) for “and (4)” substitute “ to (5) ”, and

(b) omit “and to any other provision in the Taxes Acts which otherwise provides”.

(3) In sub-paragraph (2), for “and (4)” substitute “ to (5) ”.

(4) Insert at the end—

“(5) This paragraph has effect subject to any provision in the Taxes Acts that—

(a) requires or allows effect to be given to a claim by other means, or

(b) provides that an amount is not to be discharged or repaid.”

8 U.K. In Schedule 3ZA (date by which payment to be made after amendment or correction of self-assessment), omit paragraph 10 (amendment following claim for error or mistake relief).

9 (1) Section 70H of CAA 2001 (lessee: requirement for tax return treating lease as long funding lease) is amended as follows. U.K.

(2) In subsection (2), for “for relief under the error or mistake provisions in respect of” substitute “ under the recovery provisions for relief in respect of an amount paid or liable to be paid that is excessive by reason of ”.

(3) In subsection (3)—

(a) for “ “the error or mistake provisions”” substitute “ ;the recovery provisions ”, and

(b) for “section 33 of” substitute “ Schedule 1AB to ”.