SCHEDULES
C1F1SCHEDULE 1ABRecovery of overpaid tax etc
Sch. 1AB excluded (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(2) (with reg. 1(3))
Amendment of partnership return etc in connection with claim
7
1
This paragraph applies where—
a
a claim is made under this Schedule,
b
the claimant is one of two or more persons carrying on a trade, profession or business in partnership,
c
the grounds for giving effect to the claim also provide grounds for amending, under section 30B(1) (discovery of loss of tax from partnership), a return made by the partnership or any of the partners in respect of any period, and
d
such an amendment could be made but for a relevant restriction.
2
The following are relevant restrictions—
a
the conditions in section 30B(4) to (6), and
b
the expiry of a time limit for making an assessment under that section.
3
Where this paragraph applies—
a
the relevant conditions are to be disregarded, and
b
the amendment is not out of time if it is made before the final determination of the claim.
Sch. 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)