C1C7C8C9C10 PART IV ASSESSMENT AND CLAIMS
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)
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)
Pt. 4 applied (with modifications) (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 20(1), 45(4)
Pt. IV applied (with modifications) (6.4.2000) by The Tax Credits (Payment by Employers) Regulations 1999 (S.I. 1999/3219), regs. 1, 12(5)
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
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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F103B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F224
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F234A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
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
b
section 43(5) of the Finance Act 1989;
c
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
11
Schedule 1A to this Act shall apply as respects any claim F16or election which—
a
F8b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1211A
Schedule 1B to this Act shall have effect as respects certain claims for relief involving two or more years of assessment.
F1712
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)