C1C2Part 2Double taxation relief
Pt. 2 applied by 2010 c. 4, s. 269DL(6) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)
CHAPTER 3Miscellaneous provisions
Cases about being taxed otherwise than in accordance with double taxation arrangements
125Effect of, and deadline for, presenting a case
1
This section applies if double taxation arrangements include provision for a person to present a case—
a
to the Commissioners for Her Majesty's Revenue and Customs, or
b
to an officer of Revenue and Customs,
concerning the person's being taxed otherwise than in accordance with the arrangements.
2
The presentation of any such case under and in accordance with the arrangements—
a
does not constitute a claim for relief under the Tax Acts, the enactments relating to capital gains tax or the enactments relating to petroleum revenue tax, and
b
is accordingly not subject to section 42 of TMA 1970 or any other enactment relating to the making of such claims.
3
Any such case must be presented before the end of—
a
the period of 6 years following the end of the chargeable period to which the case relates, or
b
such longer period as may be specified in the arrangements.
Pt. 2 modified by 1988 c. 1, Sch. 19ABA paras. 26-28 (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 34(3) (with Sch. 9 paras. 1-9, 22))