SCHEDULES
C1C2C3C4 SCHEDULE 18 Company tax returns, assessments and related matters
Sch. 18 modified (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)
Sch. 18 applied (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 61
Sch. 18 applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454), regs. 1, 13
Part VIF2Overpaid tax, excessive assessments or repayments, etc
Words in Sch. 18 Pt. VI heading inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 14
F1 The claimant: partnerships
Sch. 18 paras. 51-51G and cross-headings substituted for Sch. 18 para. 51 (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 13
51D
1
This paragraph applies where—
a
a trade, profession or business is carried on by two or more persons in partnership,
b
an amount is paid, or liable to be paid, by one or more of those persons in accordance with a self-assessment, and
c
the amount is excessive by reason of a mistake in a partnership return.
2
A claim under paragraph 51 in respect of the amount—
a
may be made by the relevant partner nominated to make the claim by all of the relevant partners, and
b
may not be made by any other person.
3
In relation to such a claim, references in paragraphs 51A to 51F to the claimant are to any of the relevant partners.
4
“Relevant partner” means—
a
a person who was a partner in the partnership at any time during the period in respect of which the partnership return was made, or
b
the personal representative of such a person.
Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)