Finance Act 2003

Part 6 U.K. Relief in case of excessive assessment

Relief in case of double assessment U.K.

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 [F1 to 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

F1 Words in Sch. 10 para. 33(1) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 299(7)(a)

F2 Sch. 10 para. 33(2)(3) repealed (22.7.2004) by Finance Act 2004 (c. 12), s. 299(7)(b), Sch. 42 Pt. 4(2)

Relief in case of mistake in return U.K.

34 (1) A person who believes he has paid tax under an assessment that was excessive by reason of some mistake in a land transaction return may make a claim [F3 to the Inland Revenue for relief against any excessive charge]. U.K.

(2) The claim must be made F4 ... not more than six years after the effective date of the transaction.

F5 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) No relief shall be given under this paragraph—

(a) in respect of a mistake as to the basis on which the liability of the claimant ought to have been computed when the return was in fact made on the basis or in accordance with the practice generally prevailing at the time when it was made, or

(b) in respect of a mistake in a claim or election included in the return.

(5) In determining a claim under this paragraph the Inland Revenue shall have regard to all the relevant circumstances of the case.

They shall, in particular, consider whether the granting of relief would result in amounts being excluded from charge to tax.

(6) On an appeal against the Inland Revenue’s decision on the claim, the Special Commissioners shall hear and determine the claim in accordance with the same principles as apply to the determination by the Inland Revenue of claims under this paragraph.

Textual Amendments

F3 Words in Sch. 10 para. 34(1) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 299(8)(a)

F4 Words in Sch. 10 para. 34(2) repealed (22.7.2004) by Finance Act 2004 (c. 12), s. 299(8)(b), Sch. 42 Pt. 4(2)

F5 Sch. 10 para. 34(3) repealed (22.7.2004) by Finance Act 2004 (c. 12), s. 299(8)(c), Sch. 42 Pt. 4(2)