Finance Act 1996

9 (1) In paragraph 7 of Schedule 1A (amendment of claims where enquiries made), after sub-paragraph (3), there shall be inserted the following sub-paragraphs—

“(3A) If, in the case of a claim which is not a claim for discharge or repayment of tax—

(a) the officer is of opinion that the claim should be disallowed in whole or in part, and

(b) the claim, so far as the officer thinks it should be disallowed, is not, before the end of the period mentioned in sub-paragraph (2) above, amended to the officer’s satisfaction or withdrawn,

the officer shall, before the end of the period mentioned in sub-paragraph (3) above, give notice to the taxpayer of the extent to which he is disallowing the claim.

(3B) Sub-paragraph (3A)(b) above is without prejudice to any provision by virtue of which any claim is irrevocable or unamendable.”

(2) In sub-paragraph (4)(b) of that paragraph, for “the amount which” there shall be substituted “whether the claim should be allowed in whole or in part and as to what amount (if any)”.