[42 Procedure for making claims etc]
Taxes Management Act 1970 (1970 c 9) | Legislation

Claims

[42  Procedure for making claims etc]

[(1)     Where any provision of the Taxes Acts provides for relief to be given, or any other thing to be done, on the making of a claim, this section shall, unless otherwise provided, have effect in relation to the claim.

[(1A)     Subject to subsection (3) below, a claim for a relief, an allowance or a repayment of tax shall be for an amount which is quantified at the time when the claim is made.]

(2)     Subject to [subsections (3) and (3A)] below, where notice has been given under section 8, 8A, 11 or 12AA of this Act[, or where a partnership is required to provide a return by regulations under paragraph 10 of Schedule A1], a claim shall not at any time be made otherwise than by being included in a return under that section [or those regulations] if it could, at that or any subsequent time, be made by being so included.

(3)     [Subsections (1A) and (2)] above shall not apply in relation to any claim which falls to be taken into account in the making of deductions or repayments of tax under section 203 of the principal Act.

[(3A)     Where a

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