125Effect of, and deadline for, presenting a caseU.K.
(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.