Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 33 U.K. Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

PART 6 U.K. Relief in case of overpaid tax or excessive assessment

Making a claim U.K.

31 (1) A claim under paragraph 29 must be made within the period of 4 years after the end of the chargeable period to which the payment by way of tax, or the assessment or determination, relates. U.K.

(2) A claim under paragraph 29 may not be made by being included in a return.

(3) Schedule 11A to FA 2003 (claims not included in returns) applies in relation to a claim under paragraph 29 as it applies to a claim such as is mentioned in paragraph 1 of that Schedule.