Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 29 U.K. Part 3: transitional and saving provisions

Withdrawal of double taxation relief U.K.

2 (1) The final reconciliation period for the purposes of a person's entitlement to a credit under section 5E, 8ZA or 26IA of BGDA 1981 (double taxation relief) ends with 30 November 2014 (whether or not it would otherwise have ended with that day). U.K.

(2) The Commissioners are not required to entertain a claim for a repayment made under section 5E, 8ZA or 26IA of BGDA 1981 after 30 November 2015.