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Finance Act 1995
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- 1995 c. 4
- SCHEDULE 20
- Giving effect to claims and amendments
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Commencement Orders bringing provisions within this Act into force:
- S.I. 2005/1523 art. 2 commences (1995 c. 4)
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2003/2093 art. 2 commences (2002 c. 40)
- S.I. 2005/1126 art. 2 commences (2005 c. 11)
- S.I. 2009/402 art. 2 commences (2008 c. 9)
- S.I. 2009/511 art. 2 commences (2008 c. 9)
- S.R. 2006/21 art. 2 commences (S.I. 2005/1455 (N.I.))
- S.R. 2006/22 art. 2-7 transitional provisions for effects of SR 2006/21
Giving effect to claims and amendmentsE+W+S+N.I.
4(1)At the beginning of sub-paragraph (1) of paragraph 4 of that Schedule (giving effect to claims and amendments) there shall be inserted the words “ Subject to sub-paragraphs (1A) and (3) below and to any other provision in the Taxes Acts which otherwise provides, ”.E+W+S+N.I.
(2)After that sub-paragraph there shall be inserted the following sub-paragraph—
“(1A)In relation to a claim which would otherwise fall to be taken into account in the making of deductions or repayments of tax under section 203 of the principal Act, sub-paragraph (1) above shall apply as if for the word “shall” there were substituted the word “may”.”
(3)At the beginning of sub-paragraph (2) of that paragraph there shall be inserted the words “ Subject to sub-paragraph (3) below, ”.
(4)After the said sub-paragraph (2) there shall be inserted the following sub-paragraph—
“(3)Where any such claim or amendment as is mentioned in sub-paragraph (1) or (2) above is enquired into by an officer of the Board—
(a)that sub-paragraph shall not apply until the day on which, by virtue of paragraph 7(4) below, the officer’s enquiries are treated as completed; but
(b)the officer may at any time before that day give effect to the claim or amendment, on a provisional basis, to such extent as he thinks fit.”
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