SCHEDULES

SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

PART 6Relief in case of overpaid tax or excessive assessment

Relief in case of double assessment

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1

A person who believes that tax has been assessed on that person more than once in respect of the same matter may make a claim to the Commissioners for Her Majesty's Revenue and Customs for relief against any double charge.

2

Schedule 11A to FA 2003 (claims not included in returns) applies in relation to a claim under sub-paragraph (1) as it applies to a claim such as is mentioned in paragraph 1 of that Schedule.