SCHEDULES

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

PART 6 U.K.Relief in case of overpaid tax or excessive assessment

Relief in case of double assessment U.K.

28 (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. U.K.

(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.