xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Pt. 2 modified by 1988 c. 1, Sch. 19ABA paras. 26-28 (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 34(3) (with Sch. 9 paras. 1-9, 22))
C2Pt. 2 applied by 2010 c. 4, s. 269DL(6) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)
(1)This section applies if double taxation arrangements include provision for a person to present a case—
(a)to the Commissioners for Her Majesty's Revenue and Customs, or
(b)to an officer of Revenue and Customs,
concerning the person's being taxed otherwise than in accordance with the arrangements.
(2)The presentation of any such case under and in accordance with the arrangements—
(a)does not constitute a claim for relief under the Tax Acts, the enactments relating to capital gains tax or the enactments relating to petroleum revenue tax, and
(b)is accordingly not subject to section 42 of TMA 1970 or any other enactment relating to the making of such claims.
(3)Any such case must be presented before the end of—
(a)the period of 6 years following the end of the chargeable period to which the case relates, or
(b)such longer period as may be specified in the arrangements.