6(1)Sections 224 and 227 of the Act of 1952 shall apply, subject to any necessary modifications, in relation to claims for relief under this Schedule as they apply in relation to claims for relief under Part VIII of that Act, and a claim for relief under this Schedule in respect of surtax may be made to the Special Commissioners by an individual at the time of making his return for the year of assessment for the purposes of surtax or at any subsequent time not later than six years after the end of the year of assessment.
(2)Except in relation to a claim in respect of surtax, section 19 of this Act shall not apply as respects relief under this Schedule, and in relation to a claim in respect of surtax shall apply as if references to the surveyor and the Commissioners concerned were references to the Special Commissioners, and as if proviso (c) were omitted.