PART 6Tax returns, enquiries and assessments
CHAPTER 7Relief in case of excessive assessment or overpaid tax
Procedure for making claims
115Time-limit for making claims
(1)
A claim under section 106 or 107 must be made within the period of 5 years after the date by which the tax return, to which the payment by way of tax, or the assessment or determination relates, required to be made.
(2)
A claim under section 107 may not be made by being included in a return.