Part 2 Corporation Tax
Finance Act 2009 (2009 c 10) | Legislation

Part 2 Corporation Tax

Claims for recovery of overpaid tax etc

12

Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended as follows.

13

For paragraph 51 (and the heading before that paragraph) substitute—

“Claim for relief for overpaid tax etc
51

(1)     This paragraph applies where—

(a)     a person has paid an amount by way of tax but believes that the tax was not due, or

(b)     a person has been assessed as liable to pay an amount by way of tax, or there has been a determination or direction to that effect, but the person believes that the tax is not due.

(2)     The person may make a claim to the Commissioners for Her Majesty's Revenue and Customs for repayment or discharge of the amount.

(3)     Paragraph 51A makes provision about cases in which the Commissioners for Her Majesty's Revenue and Customs are not liable to give effect to a claim under this paragraph.

(4)     The following make further provision about making and giving effect to claims under this paragraph—

(a)     paragraphs 51B to 51F and Part 7 of this Schedule, and

(b)     Schedule 1A to the Taxes

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