SCHEDULE 18 Company tax returns, assessments and related matters
Part VIOverpaid tax, excessive assessments or repayments, etc
F1Claim for relief for overpaid tax etc
51
(1)
This paragraph applies where—
(a)
a person has paid an amount by way of tax but believes that the tax was not due, or
(b)
a person has been assessed as liable to pay an amount by way of tax, or there has been a determination or direction to that effect, but the person believes that the tax is not due.
(2)
The person may make a claim to the Commissioners for Her Majesty's Revenue and Customs for repayment or discharge of the amount.
(3)
Paragraph 51A makes provision about cases in which the Commissioners for Her Majesty's Revenue and Customs are not liable to give effect to a claim under this paragraph.
(4)
The following make further provision about making and giving effect to claims under this paragraph—
(a)
paragraphs 51B to 51F and Part 7 of this Schedule, and
(b)
Schedule 1A to the Taxes Management Act 1970 (which is applied by that Part).
(5)
Paragraph 51G makes provision about the application of this paragraph and paragraphs 51A to 51F to amounts paid under contract settlements.
(6)
The Commissioners for Her Majesty's Revenue and Customs are not liable to give relief in respect of a case described in sub-paragraph (1)(a) or (b) except as provided—
(a)
by this Schedule and Schedule 1A to the Taxes Management Act 1970 (following a claim under this paragraph), or
(b)
by or under another provision of the Corporation Tax Acts.
(7)
For the purposes of this paragraph and paragraphs 51A to 51G, an amount paid by one person on behalf of another is treated as paid by the other person.