Claim that tax payment excessive to be made to Board

13.—(1) Notwithstanding any other provision of these Regulations, where there has been made to a recipient a connected payment or connected transfer in respect of which a tax payment has been made, the entertainer or any person who, by virtue of Schedule 11 or these Regulations is, or is treated as, the person to whom (in relation to the connected payment or connected transfer) any tax liability arises may, by a claim in writing made to the Board, claim that the amount of the tax payment made is excessive.

(2) Subject to paragraph (3) the claim shall be treated as a claim made to an inspector to which section 42 of the Management Act applies.

(3) The claim shall be made not before, but within six years after, the end of the tax year in which the connected payment or connected transfer was made.