SCHEDULES

SCHEDULE 52Recovery of overpaid tax etc

Part 2Corporation tax

Claims for recovery of overpaid tax etc

15

(1)

Paragraph 62 (consequential claims etc that may be made) is amended as follows.

(2)

After sub-paragraph (1) insert—

“(1A)

This paragraph applies to a claim under paragraph 51 relating to the accounting period in respect of which the amendment or assessment is made.”

(3)

In sub-paragraph (2), for “a claim” substitute “ any other claim ”.