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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 11A
- Making of claims
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Changes over time for: Cross Heading: Making of claims
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- 22/07/2004- Amendment
- 01/01/2010
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Finance Act 2003, Cross Heading: Making of claims is up to date with all changes known to be in force on or before 04 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.
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[F1Making of claimsU.K.
Textual Amendments
F1Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40
2(1)A claim must be made in such form as the Inland Revenue may determine.U.K.
(2)The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant’s information and belief.
(3)The form of claim may require—
(a)a statement of the amount of tax that will be required to be discharged or repaid in order to give effect to the claim;
(b)such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;
(c)the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).
(4)A claim for repayment of tax may not be made unless the claimant has documentary evidence that the tax has been paid.]
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