Sections 274 to 276 of CTA 2009 (meaning of “mineral royalties” etc) apply for the interpretation of this section and F3section 202F2(despite their repeal by paragraph 44(1)(c) of Schedule 39 to the Finance Act 2012).

No claim under section 202(3) or (7) shall be allowed unless it is made within F44 years from the date of the relevant event by virtue of which the taxpayer is entitled to make the claim.

All such repayments of tax shall be made as may be necessary to give effect to any such claim.