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Changes over time for: Section 82
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No versions valid at: 13/04/2003
Status:
Point in time view as at 13/04/2003. This version of this provision is not valid for this point in time.
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Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.
Changes to legislation:
Finance Act 2003, Section 82 is up to date with all changes known to be in force on or before 28 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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Changes to Legislation
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Valid from 10/07/2003
82Loss or destruction of, or damage to, return etcU.K.
(1)This section applies where—
(a)a return delivered to the Inland Revenue, or
(b)any other document relating to tax made by or provided to the Inland Revenue,
has been lost or destroyed, or been so defaced or damaged as to be illegible or otherwise useless.
(2)The Inland Revenue may treat the return as not having been delivered or the document as not having been made or provided.
(3)Anything done on that basis shall be as valid and effective for all purposes as it would have been if the return had not been made or the document had not been made or provided.
(4)But if as a result a person is charged with tax and he proves to the satisfaction of the General or Special Commissioners having jurisdiction in the case that he has already paid tax in respect of the transaction in question, relief shall be given, by reducing the charge or by repayment as the case may require.
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