There are currently no known outstanding effects for the Finance Act 2013, Paragraph 31.
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.
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