3A

Regulations under subsection (3) may include provision authorising an officer of Revenue and Customs to—

a

correct an error or omission relating to a set-off claim;

b

remove a set-off claim;

c

prohibit a person from making a further set-off claim, for a specified period or indefinitely.

3B

Regulations under subsection (3) that include provision of the kind mentioned in subsection (3A) may, for example, include provision—

a

allowing the things mentioned in subsection (3A)(a) to (c) to be done by amending a return (including a return not made under the regulations) or otherwise;

b

allowing a set-off claim to be removed where the claimant is not eligible to make the claim (including where the claimant is not a company, not a sub-contractor, or is registered for gross payment);

c

requiring information to be given to the Commissioners of Revenue and Customs, at such times as may be specified in the regulations.

3C

In subsections (3A) and (3B), “set-off claim” means a claim for treating a sum deducted under section 61 as paid on account of any relevant liabilities.