Finance Act 2001

ClaimsE+W+S+N.I.

12(1)A claim for interest under a relevant paragraph must be made in such form and manner, and contain such matters, as the Commissioners may prescribe by regulations.

(2)If a person makes a claim under a relevant paragraph for interest on an amount, he may not make a claim under another relevant paragraph for interest on that amount.

(3)The relevant paragraphs are paragraphs 7 to 10.