50(1)A company which believes it has been assessed to tax more than once for the same cause and for the same accounting period may make a claim for relief—U.K.
(a)by notice in writing,
(b)given to the Board.
(2)If on a claim being made the Board are satisfied that the company has been assessed to tax more than once for the same cause and for the same accounting period, they shall amend the assessment or assessments concerned, or give relief by way of discharge or repayment of tax or otherwise, so as to eliminate the double charge.
[F1(3)An appeal may be brought against the Board’s decision on a claim for relief under this paragraph.]
Textual Amendments
F1Sch. 18 para. 50(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 263
Modifications etc. (not altering text)
C1Sch. 18 paras. 50-50G applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 paras. 31, 33