SCHEDULES

SCHEDULE 20Claims etc. not included in returns

Making of claims

1

In Schedule 1A to the Management Act (claims etc.

not included in returns), in sub-paragraph (5) of paragraph 2 (making of claims), for paragraph (b) there shall be substituted the following paragraphs—

b

such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;

bb

the delivery with the claim of such accounts, statements and documents, relating to information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b) above;