SCHEDULES

F1SCHEDULE 1B Claims for relief involving two or more years

Preliminary

1

(1)

In this Schedule—

(a)

any reference to a claim includes a reference to an election or notice; and

(b)

any reference to the amount in which a person is chargeable to tax is a reference to the amount in which he is so chargeable after taking into account any relief or allowance for which a claim is made.

F2(2)

For the purposes of this Schedule, two or more claims made by the same person are associated with each other if each of them F3is a claim to which this Schedule applies and the same year of assessment is the earlier year in relation to each of those claims.

(3)

In sub-paragraph (2) above, any reference to claims F4includes a reference to amendments and revocations to which paragraph 4 below applies.