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Finance (No. 2) Act 1997
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- 1997 c. 58
- SCHEDULE 2
- Claims to correct errors or mistakes in returns etc.
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Claims to correct errors or mistakes in returns etc.E+W+S+N.I.
8(1)If any company which has paid an amount of windfall tax assessed under this Schedule alleges that it has been, or continues to be, assessed to too much windfall tax by reason of—E+W+S+N.I.
(a)some error or mistake in a return under paragraph 1 above, or
(b)some error or mistake discovered by the claimant in a previous claim made by the claimant under paragraph 7 above or this paragraph,
the company may make a claim for relief under this paragraph in respect of that error or mistake.
(2)A claim under this paragraph—
(a)must be made in such form as the Board may require; and
(b)shall not be made—
(i)if it relates to an error or mistake in a return, at any time on or after 1st December 2003; or
(ii)if it relates to an error or mistake in a claim, at any time after the latest time at which that claim could have been made.
(3)On receiving a claim under this paragraph, the Board shall—
(a)inquire into the matter; and
(b)give, by way of repayment to the claimant, such relief (if any) as, having regard to all the relevant circumstances, they consider just and reasonable in respect of the error or mistake in question.
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