655Claims under section 651 or 652U.K.
(1)A claim under section 651 or 652 must be made—
(a)within two years after the end of the accounting period to which it relates, or
(b)if it relates to part of an accounting period, within two years after the end of that accounting period.
(2)A self-build society must not make a claim under section 651 or 652 for an accounting period or part of an accounting period unless—
(a)the requirements in subsection (3) were complied with during that period or part, or
(b)the society reasonably considers that those requirements were substantially complied with during that period or part.
(3)The requirements are that—
(a)only persons who were then members of the society occupied (whether solely or jointly with another person) any land, or any part of any land, owned by the society,
(b)the society complied with the requirement in section 653(2)(a), and
(c)the society complied with any conditions that were in force by virtue of section 653(2)(c).
(4)If a member of a self-build society dies and another person occupies a property, or part of a property, in accordance with the member's will or the provisions applicable on the member's intestacy, that person's occupation during the first 6 months after the death does not infringe the requirement in subsection (3)(a).
(5)A claim under section 651 or 652 must be in the form (if any) prescribed by the Commissioners for Her Majesty's Revenue and Customs and contain any details which they prescribe.