Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 52 U.K. Recovery of overpaid tax etc

Part 2 U.K. Corporation tax

Claims for recovery of overpaid tax etc U.K.

16 U.K. In paragraph 88 (conclusiveness of amounts stated in return), insert at the end—

“(8) Nothing in this paragraph affects a power of the company making the return to make a claim under paragraph 51 (claim for relief for overpaid tax).”