C1C7C8C9C10 PART IV ASSESSMENT AND CLAIMS

Annotations:
Modifications etc. (not altering text)
C1

Pt. 4 (ss. 29-43B) applied (with modifications) (6.4.1993) by The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743), reg. 14(2) (revoked (6.4.2007) by S.I. 2005/2045, Sch. 2)

C7

Pt. 4 applied (with modifications) by The Income Tax (Employments) Regulations 1993 (S.I. 1993/744), reg. 49(7) (as amended (19.8.1999) by The Income Tax (Employments) (Amendment No. 3) Regulations 1999 (S.I. 1999/2155), regs. 1(1), 7)

C8

Pt. 4 applied (with modifications) (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 20(1), 45(4)

Claims

C2C3C4C5C6C11F142 Procedure for making claims etc.

1

Where any provision of the Taxes Acts provides for relief to be given, or any other thing to be done, on the making of a claim, this section shall, unless otherwise provided, have effect in relation to the claim.

F21A

Subject to subsection (3) below, a claim for a relief, an allowance or a repayment of tax shall be for an amount which is quantified at the time when the claim is made.

2

Subject to F4subsections (3) and (3A) below, where notice has been given under section 8, 8A F19... or 12AA of this Act, a claim shall not at any time be made otherwise than by being included in a return under that section if it could, at that or any subsequent time, be made by being so included.

3

F3Subsections (1A) and (2) above shall not apply in relation to any claim which falls to be taken into account in the making of deductions or repayments of tax under section 203 of the principal Act.

F103A

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F103B

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F224

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F234A

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5

The references in F5this section to a claim being included in a return include references to a claim being so included by virtue of an amendment of the return; F24...

6

In the case of a trade, profession or business carried on by persons in partnership, a claim under any of the provisions mentioned in subsection (7) below shall be made—

a

where subsection (2) above applies, by being included in a return under section 12AA of this Act, and

b

in any other case, by such one of those persons as may be nominated by them for the purpose.

7

The provisions are—

a

F6sections F13... 84, 91B, 101(2), F18... F13... 471, 472, 484, 504, 531, F11... , 570, 571(4), F27... 723(3), 732(4) F28... of, and paragraphs 2, 6 and 11 of Schedule 5 to, the principal Act;

b

section 43(5) of the Finance Act 1989;

c

sections 1, 11, 17, 22, 23, 24, 25, F14... 31, F14... F933A, 37, F14... 53, 55, 68(5), 68(9), 77, 78, F14... 129(2), 140(3), 141 and 158 of the Capital Allowances Act 1990; and

d

sections 41 and 42 of the Finance (No. 2) Act 1992.

8

A claim may be made on behalf of an incapacitated person by his trustee, guardian, tutor or curator; and a person who under Part VIII of this Act has been charged with tax on the profits of another person may make any such claim for relief by discharge or repayment of that tax.

9

Where a claim has been made (whether by being included in a return under section 8, 8A F20... or 12AA of this Act or otherwise) and the claimant subsequently discovers that an error or mistake has been made in the claim, the claimant may make a supplementary claim within the time allowed for making the original claim.

10

This section F7(except subsection (1A) above) shall apply in relation to any elections F15... as it applies in relation to claims.

11

Schedule 1A to this Act shall apply as respects any claim F16or election which—

a

is made otherwise than by being included in a return under section 8, 8A F21... or 12AA of this Act, F8...

F8b

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F1211A

Schedule 1B to this Act shall have effect as respects certain claims for relief involving two or more years of assessment.

F1712

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13

In this section “profits”—

a

in relation to income tax, means incomeF25, and

b

in relation to capital gains tax, means chargeable gains, and

F26c

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