SCHEDULES
SCHEDULE 29Part 3: transitional and saving provisions
2Withdrawal of double taxation relief
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).
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.