Point in time view as at 01/01/2010.
Finance Act 2003, Cross Heading: Giving effect to claims and amendments is up to date with all changes known to be in force on or before 07 March 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.
Textual Amendments
F1Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40
6(1)As soon as practicable after a claim is made, or is amended under paragraph 4 or 5, the Inland Revenue shall give effect to the claim or amendment by discharge or repayment of tax.U.K.
(2)Where the Inland Revenue enquire into a claim or amendment—
(a)sub-paragraph (1) does not apply until a closure notice is given under paragraph 11 (completion of enquiry), and then it applies subject to paragraph 13 (giving effect to amendments under paragraph 11), but
(b)the Inland Revenue may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as they think fit.]
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