Textual Amendments
F1Sch. 1AB inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 2 (with Sch. 52 paras. 10, 11)
3(1)A claim under this Schedule may not be made more than 4 years after the end of the relevant tax year.U.K.
(2)In relation to a claim made in reliance on paragraph 1(1)(a), the relevant tax year is—
(a)where the amount paid, or liable to be paid, is excessive by reason of a mistake in a return or returns under section 8, 8A or 12AA of this Act, the tax year to which the return (or, if more than one, the first return) relates, and
(b)otherwise, the tax year in respect of which the payment was made.
(3)In relation to a claim made in reliance on paragraph 1(1)(b), the relevant tax year is the tax year to which the assessment, determination or direction relates.
(4)A claim under this Schedule may not be made by being included in a return under section 8, 8A or 12AA of this Act.]