SCHEDULES
C1F1SCHEDULE 1ABRecovery of overpaid tax etc
Sch. 1AB excluded (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(2) (with reg. 1(3))
Making a claim
3
1
A claim under this Schedule may not be made more than 4 years after the end of the relevant tax year.
2
In relation to a claim made in reliance on paragraph 1(1)(a), the relevant tax year is—
a
where the amount paid, or liable to be paid, is excessive by reason of a mistake in a return or returns under section 8, 8A or 12AA of this Act, the tax year to which the return (or, if more than one, the first return) relates, and
b
otherwise, the tax year in respect of which the payment was made.
3
In relation to a claim made in reliance on paragraph 1(1)(b), the relevant tax year isF3—
a
where the amount liable to be paid is excessive by reason of a mistake in a return or returns under section 8, 8A or 12AA, the tax year to which the return (or, if more than one, the first return) relates, and
b
otherwise, the tax year to which the assessment, determination or direction relates.
4
A claim under this Schedule may not be made by being included in a return under section 8, 8A or 12AA of this Act.
F25
Sub-paragraph (1) is subject to paragraph 3A.
Sch. 1AB inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 2 (with Sch. 52 paras. 10, 11)