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The Income Tax (Interest Relief) Regulations 1982
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- UK Statutory Instruments
- 1982 No. 1236
- Regulation 12
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Interim claims in arrear
12.—(1) An interim claim for a period allowed by paragraph (2) may be made by a lender within 6 months after the end of the period for which it is made.
(2) The period for which a claim may be made under this Regulation shall be one which:—
(a)is not shorter than 1 calendar month;
(b)falls within the lender's same financial year; and
(c)does not include any part of a period in respect of which a payment was made under Regulation 10(5) (unless the payment in respect of the period or that part was recovered under Regulation 11(4)).
(3) A claim under this Regulation may not be based on an estimate but may only be made to recover the amount deductible in respect of interest which fell due in the period.
(4) If the amount claimed is established to the Board's satisfaction they shall pay the amount to the claimant; if they are not so satisfied they shall pay to the claimant any lesser amount established to their satisfaction.
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