SCHEDULES
C1SCHEDULE 2 Management and Collection of Petroleum Revenue Tax
F1Making a claim
Sch. 2 paras. 13A-13F and cross-headings inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 28(2), Sch. 12 para. 10
13C
1
A claim under paragraph 13A may not be made more than 4 years after the end of the relevant chargeable period.
2
In relation to a claim made in reliance on paragraph 13A(1)(a), the relevant chargeable period is—
a
where the amount paid, or liable to be paid, is excessive by reason of a mistake in a return or returns under paragraph 2 or 5, the chargeable period to which the return (or, if more than one, the first return) relates, and
b
otherwise, the chargeable period in respect of which the amount was paid.
3
In relation to a claim made in reliance on paragraph 13A(1)(b), the relevant chargeable period is F2—
a
where the amount liable to be paid is excessive by reason of a mistake in a return or returns under paragraph 2 or 5, the chargeable period to which the return (or, if more than one, the first return) relates, and
b
otherwise, the chargeable period to which the assessment relates.
4
A claim under paragraph 13A must be in such form as the HMRC may prescribe.
See Oil Taxation Act 1983 (c. 56), Sch. 4 para. 14 for application of Sch. 2 to tax chargeable only by virtue of the provisions of s. 12 and Sch. 4 of that Act