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Finance Act 2003
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Changes over time for: Paragraph 34
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- 10/07/2003- Amendment
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Finance Act 2003, Paragraph 34 is up to date with all changes known to be in force on or before 14 November 2024. 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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[F134(1)This paragraph applies where—U.K.
(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 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 34A 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 34B to 34D, and
(b)Schedule 11A.
(5)Paragraph 34E makes provision about the application of this paragraph and paragraphs 34A to 34D 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 11A (following a claim under this paragraph), or
(b)by or under another provision of this Part of this Act.
(7)For the purposes of this paragraph and paragraphs 34A to 34E, an amount paid by one person on behalf of another is treated as paid by the other person.]
Textual Amendments
F1Sch. 10 paras. 34-34E substituted for Sch. 10 para. 34 (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 2
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