Claim for double taxation relief
General time limit for making a claim9
1
A claim for credit under regulation 4 must be made not more than—
a
four years after the end of the accounting period in relation to which the bank levy is treated as an amount of corporation tax chargeable on the responsible member3 under paragraph 50 of Schedule 19 to FA 2011 or the relevant entity under paragraph 51 of that Schedule, or
b
if later, one year after the end of the accounting period in which the SRF levy is paid.
2
If the chargeable period in relation to which the bank levy is charged falls in more than one accounting period, the accounting period referred to in paragraph (1)(a) is the latest of those periods.
Relevant groups: responsible member to make claim10
Where the bank levy is charged as provided for by paragraph 4 of Schedule 19 to FA 2011 (bank levy to be charged in relation to certain groups of entities) any claim for credit under regulation 4 must be made by the responsible member.