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Finance Act 2003
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Changes over time for: Paragraph 33
Version Superseded: 01/04/2009
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- 10/07/2003- Amendment
- 22/07/2004- Amendment
- 06/04/2005
Point in time - 01/04/2009- Amendment
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Point in time view as at 06/04/2005.
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Finance Act 2003, Paragraph 33 is up to date with all changes known to be in force on or before 26 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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33(1)A person who believes he has been assessed to tax more than once in respect of the same matter may make a claim [F1to the Inland Revenue for relief against any double charge] .U.K.
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)An appeal against a decision of the Inland Revenue on a claim for relief under this paragraph may be brought to the Commissioners having jurisdiction to hear an appeal relating to the assessment, or the later of the assessments, to which the claim relates.
Textual Amendments
F1Words in Sch. 10 para. 33(1) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 299(7)(a)
F2Sch. 10 para. 33(2)(3) repealed (22.7.2004) by Finance Act 2004 (c. 12), s. 299(7)(b), Sch. 42 Pt. 4(2)
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