115Time-limit for making claimsS
This section has no associated Explanatory Notes
(1)A claim under section 106 or 107 must be made within the period of 5 years after the date by which the tax return, to which the payment by way of tax, or the assessment or determination relates, required to be made.
(2)A claim under section 107 may not be made by being included in a return.
Commencement Information
I1S. 115 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)