- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
51(1)A person (a “claimant”) who has paid an amount by way of multinational top-up tax may make a claim to the Commissioners for repayment of tax that was not due.
(2)The claim must—
(a)be made on or before the overpayment claim date,
(b)be in the form and contain information specified in a notice published by HMRC, and
(c)not be submitted at the same time as a self-assessment return.
(3)The overpayment claim date is the date four years after the end of the accounting period in respect of which the amount was paid.
(4)The Commissioners must give effect to a claim as made, unless—
(a)a condition in sub-paragraph (2) is not met in relation to the claim,
(b)paragraph 52 applies, or
(c)the claim is amended following an enquiry under paragraph 53.
(5)The Commissioners are not otherwise, in the absence of a claim under this paragraph, liable to repay any amount paid by way of multinational top-up tax by reason of the fact it was not tax due.
(6)The Commissioners may however repay an amount paid that was not tax due to the person who paid that amount.
(7)An amount that may be repaid by the Commissioners under this paragraph, but is not repaid, incurs interest at the rate provided for in regulations made under section 178 of FA 1989 from the later of—
(a)the day after the latest day (under paragraph 32) by which the amount paid would have been required to be paid as multinational top-up tax if it were due, and
(b)the day on which the amount was paid.
(8)Paragraph 54 makes further provision in relation to amounts repaid.
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