[43D Claims for double taxation relief in relation to petroleum revenue tax]
Taxes Management Act 1970 (1970 c 9) | Legislation

[43D  Claims for double taxation relief in relation to petroleum revenue tax]

[(1)     This section has effect in relation to a claim for relief under sections 2 to 6 of TIOPA 2010 in relation to petroleum revenue tax.

(2)     The claim shall be for an amount which is quantified at the time when the claim is made.

(3)     If, after the claim has been made, the claimant discovers that an

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