PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 8PROCEDURE FOR MAKING CLAIMS ETC.

68Making claims

(1)

A claim under section 62 F1, 63 or 63A must be made in such form as WRA may determine.

(2)

The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.

(3)

The form of claim may require—

(a)

a statement of the amount of F2WRA-collected tax that will be required to be discharged or repaid in order to give effect to the claim;

(b)

such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;

(c)

the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).

(4)

A claim for repayment of F2WRA-collected tax may not be made unless the claimant has documentary evidence that the F2WRA-collected tax has been paid.

(5)

A claim under section 63 may not be made by being included in a tax return.