Income Tax Act 2007 (c. 3)

Part 17 U.K. Definitions for purposes of Act and final provisions

Definitions for the purposes of Act U.K.

1020 Claims and elections U.K.

(1) In this Act any reference to a claim or election is to a claim or election in writing or in any form authorised (in relation to the case in question) by directions under [F1 section 43E(1) of TMA 1970].

(2) For further information about claims and elections, see TMA 1970 [F2 more generally (but in] particular, section 42(2), (10) and (11) and Schedule 1A).

Textual Amendments

F1 Words in s. 1020(1) substituted (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. 7 para. 93(2) (with Sch. 9 paras. 1-9, 22)

F2 Words in s. 1020(2) substituted (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. 7 para. 93(3) (with Sch. 9 paras. 1-9, 22)