Taxes Management Act 1970

[F1 SCHEDULE 1A U.K. Claims etc. not included in returns

Textual Amendments

F1 Sch. 1A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 35; S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C1 Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), s. 749A(4)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 4)

C2 Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 24 para. 9(7)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 20(9))

C3 Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 26 para. 3(6A)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 35(7))

C4 Sch. 1A applied (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 paras. 58(3), 59(1) (with Sch. 18 paras. 59(2), 60); S.I. 1998/3173, art. 2

C5 Sch. 1A excluded (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), s. 201(5)(a) (with Sch. 3)

C6 Sch. 1A excluded (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), s. 227(5)(a) (with Sch. 3)

C7 Sch. 1A applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 458(6), 1184(1) (with Sch. 2)

C8 Sch. 1A excluded (with effect in accordance with Sch. 7 para. 8 of the amending Act) by Finance Act 2011 (c. 11), Sch. 7 para. 8(5)

C9 Sch. 1A excluded by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 371UB(5)(b) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)

C10 Sch. 1A applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 3

C11 Sch. 1A applied (with modifications) (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(a)(b)(c)

C12 Sch. 1A applied by Corporation Tax Act 2010 (c. 4), s. 464B(6) (as inserted (20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 para. 5(1)(2))

C13 Sch. 1A applied (with modifications) (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 25(5) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))

Preliminary U.K.

1 U.K. In this Schedule—

• “claim” [F2 means a claim or election] as respects which this Schedule applies;

• “partnership claim” means a claim made in accordance with section 42(6)(b) of[F3 , or paragraph 5 of Schedule 1AB to,] this Act [F4 or paragraph 51D of Schedule 18 to the Finance Act 1998 (claims for overpaid corporation tax)];

• [F5 “profits”—

  (a)

  in relation to income tax, means income,

  (b)

  in relation to capital gains tax, means chargeable gains, and

  (c)

  in relation to corporation tax, means profits as computed for the purposes of that tax;]

• “relevant partner”, in relation to a partnership claim, means any person who was a partner at any time during the period in respect of which the claim is made;

• “successor”, in relation to a person who—

  (a)

  has made a partnership claim, but

  (b)

  is no longer a partner or is otherwise no longer available,

  means such other partner who may at any time be nominated for the purposes of this paragraph by the majority of the partners at that time, and “predecessor” and “successor”, in relation to a person so nominated, shall be construed accordingly.

Textual Amendments

F2 Words in Sch. 1A para. 1 substituted (with effect in accordance with s. 130(1) of the amending Act) by Finance Act 1996 (c. 8), s. 130(5)

F3 Words in Sch. 1A para. 1 inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 6(1) (with Sch. 52 para. 11)

F4 Words in Sch. 1A para. 1 inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 17

F5 Words in Sch. 1A para. 1 substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 42(2); S.I. 1998/3173, art. 2

Making of claims U.K.

2 (1) Subject to any provision in the Taxes Acts for a claim to be made to the Board, every claim shall be made to an officer of the Board. U.K.

(2) No claim requiring the repayment of tax shall be made unless the claimant has documentary proof that the tax has been paid by deduction or otherwise.

(3) A claim shall be made in such form as the Board may determine.

(4) The form of claim shall provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the information and belief of the person making the claim.

(5) The form of claim may require—

(a) a statement of the amount of tax which will be required to be discharged or repaid in order to give effect to the claim;

[F6 (b) such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct; [F7 and]

(bb) the delivery with the claim of such accounts, statements and documents, relating to information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b) above;] F8 ...

F8 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) In the case of a claim made by or on behalf of a person who is not resident, or who claims to be not resident F9 ... or not domiciled, in the United Kingdom, an officer of the Board or the Board may require a statement or declaration in support of the claim to be made by affidavit.

Textual Amendments

F6 Sch. 1A para. 2(5)(b)(bb) substituted for Sch. 1A para. 2(5)(b) (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 1

F7 Word in Sch. 1A para. 2(5)(b) inserted (13.8.2009) by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 9(a)

F8 Sch. 1A para. 2(5)(c) and preceding word omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 9(b)

F9 Words in Sch. 1A para. 2(6) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 117

Modifications etc. (not altering text)

C14 Sch. 1A applied (with modifications) (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 25(5)

C15 Sch. 1A para. 2 applied (with modifications) (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 25(4)

C16 Sch. 1A para. 2(5) extended by Income and Corporation Taxes Act 1988 (c. 1), s. 488(12) (as substituted by Finance Act 1998 (c. 36), s. 117(4)(5), Sch. 19 para. 48(3); S.I. 1998/3173, art. 2)

[F10 Keeping and preserving of records U.K.

Textual Amendments

F10 Sch. 1A para. 2A and cross-heading inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 2

2A (1) Any person who may wish to make a claim in relation to a year of assessment or other period shall— U.K.

(a) keep all such records as may be requisite for the purpose of enabling him to make a correct and complete claim; and

(b) shall preserve those records until the end of the relevant day.

(2) In relation to a claim, the relevant day for the purposes of sub-paragraph (1) above is whichever of the following is the latest, namely—

(a) where enquiries into the claim or any amendment of the claim are made by an officer of the Board, the day on which, by virtue of paragraph [F11 7(1)] below, those enquiries are F12 ... completed; and

(b) where no enquiries into the claim or any amendment of the claim are so made, the day on which such an officer no longer has power to make such enquiries.

[F13 (2A) The Commissioners for Her Majesty's Revenue and Customs may by regulations—

(a) provide that the records required to be kept and preserved under sub-paragraph (1) include, or do not include, records specified in the regulations, and

(b) provide that those records include supporting documents so specified.]

[F14 (3) The duty under sub-paragraph (1) to preserve records may be discharged—

(a) by preserving them in any form and by any means, or

(b) by preserving the information contained in them in any form and by any means,

subject to sub-paragraph (3A) and any conditions or further exceptions specified in writing by the Commissioners for Her Majesty's Revenue and Customs.

(3A) Sub-paragraph (3)(b) does not apply in the case of records of the kinds specified in section 12B(4A) or paragraph 22(3) of Schedule 18 to the Finance Act 1998.]

(4) [F15 Subject to sub-paragraph (5) below,] any person who fails to comply with sub-paragraph (1) above in relation to any claim which is made for a year of assessment or accounting period shall be liable to a penalty not exceeding £3,000.

[F16 (5) Sub-paragraph (4) above does not apply where—

(a) the records which the person fails to keep or preserve are records falling within paragraph (a) of section 12B(4A) of this Act [F17 or paragraph 22(3) of Schedule 18 to the Finance Act 1998]; and

(b) an officer of the Board is satisfied that any facts which he reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence furnished to him.]

[F18 (6) Regulations under this paragraph may—

(a) make different provision for different cases, and

(b) make provision by reference to things specified in a notice published by the Commissioners for Her Majesty's Revenue and Customs in accordance with the regulations (and not withdrawn by a subsequent notice).

(7) In this paragraph “supporting documents” includes accounts, books, deeds, contracts, vouchers and receipts.]]

Textual Amendments

F11 Word in Sch. 1A para. 2A(2)(a) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 34(2)(a)

F12 Words in Sch. 1A para. 2A(2)(a) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 34(2)(b), Sch. 33 Pt. 2(13)

F13 Sch. 1A para. 2A(2A) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 3(2); S.I. 2009/402, art. 2

F14 Sch. 1A para. 2A(3)(3A) substituted for Sch. 1A para. 2A(3) (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 3(3); S.I. 2009/402, art. 2

F15 Words in Sch. 1A para. 2A(4) inserted (with effect in accordance with s. 124(1) of the amending Act) by Finance Act 1996 (c. 8), s. 124(7) (with s. 124(9))

F16 Sch. 1A para. 2A(5) inserted (with effect in accordance with s. 124(1) of the amending Act) by Finance Act 1996 (c. 8), s. 124(8) (with s. 124(9))

F17 Words in Sch. 1A para. 2A(5)(a) inserted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 42(4); S.I. 1998/3173, art. 2

F18 Sch. 1A para. 2A(6)(7) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 3(4); S.I. 2009/402, art. 2

Modifications etc. (not altering text)

C14 Sch. 1A applied (with modifications) (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 25(5)

C17 Sch. 1A para. 2A applied (with modifications) (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 25(4)

Amendments of claims U.K.

3 (1) Subject to sub-paragraph (2) below— U.K.

(a) at any time before the end of the period of nine months beginning with the day on which a claim is made, an officer of the Board may by notice to the claimant so amend the claim as to correct any obvious errors or mistakes in the [F19 claim] (whether errors of principle, arithmetical mistakes or otherwise); and

(b) at any time before the end of the period of twelve months beginning with the day on which the claim is made, the claimant may amend his claim by notice to an officer of the Board.

(2) No amendment of a claim may be made under sub-paragraph (1) above at any time during the period—

(a) beginning with the day on which an officer of the Board gives notice of his intention to enquire into the claim, and

(b) ending with the day on which the officer’s enquiries into the claim are completed.

Textual Amendments

F19 Word in Sch. 1A para. 3(1)(a) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 3

Modifications etc. (not altering text)

C18 Sch. 1A para. 3(1)(b) excluded (19.7.2011) by Finance Act 2011 (c. 11), Sch. 10 para. 9(8)

C19 Sch. 1A para. 3(1)(b) excluded (17.7.2013) by Finance Act 2013 (c. 29), Sch. 24 para. 6(6)

C20 Sch. 1A para. 3(1)(b) excluded by Income Tax Act 2007 (c. 3), s. 55D(11) (as inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(2))

Giving effect to claims and amendments U.K.

4 (1) [F20 Subject to sub-paragraphs [F21 (1A), (3) [F22 to (5)]] below F23 ... ,] an officer of the Board or the Board shall, as soon as practicable after a claim other than a partnership claim is made, or such a claim is amended under paragraph 3 above, give effect to the claim or amendment by discharge or repayment of tax. U.K.

[F24 (1A) In relation to a claim which would otherwise fall to be taken into account in the making of deductions or repayments of tax under [F25 PAYE regulations], sub-paragraph (1) above shall apply as if for the word “shall” there were substituted the word “may”.]

(2) [F26 Subject to [F27 sub-paragraphs (3) [F28 to (5)]] below,] an officer of the Board or the Board shall, as soon as practicable after a partnership claim is made, or such a claim is amended under paragraph 3 above, give effect to the claim or amendment, as respects each of the relevant partners, by discharge or repayment of tax.

[F29 (3) Where any such claim or amendment as is mentioned in sub-paragraph (1) or (2) above is enquired into by an officer of the Board—

(a) that sub-paragraph shall not apply until the day on which, by virtue of paragraph [F30 7(1)] below, [F31 the enquiry is] completed; but

(b) the officer may at any time before that day give effect to the claim or amendment, on a provisional basis, to such extent as he thinks fit.]

[F32 (4) Nothing in this paragraph applies in relation to a claim or an amendment of a claim if the claim is not one for discharge or repayment of tax.]

[F33 (5) This paragraph has effect subject to any provision in the Taxes Acts that—

(a) requires or allows effect to be given to a claim by other means, or

(b) provides that an amount is not to be discharged or repaid.]

Textual Amendments

F20 Words in Sch. 1A para. 4(1) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(1)

F21 Words in Sch. 1A para. 4(1) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 8(1)

F22 Words in Sch. 1A para. 4(1) substituted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 7(2)(a) (with Sch. 52 para. 11)

F23 Words in Sch. 1A para. 4(1) omitted (with effect in accordance with s. 100(2) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 52 para. 7(2)(b) (with Sch. 52 para. 11)

F24 Sch. 1A para. 4(1A) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(2)

F25 Words in Sch. 1A para. 4(1A) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 141 (with Sch. 7)

F26 Words in Sch. 1A para. 4(2) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(3)

F27 Words in Sch. 1A para. 4(2) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 8(2)

F28 Words in Sch. 1A para. 4(2) substituted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 7(3) (with Sch. 52 para. 11)

F29 Sch. 1A para. 4(3) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(4)

F30 Word in Sch. 1A para. 4(3)(a) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 34(3)(a)

F31 Words in Sch. 1A para. 4(3)(a) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 34(3)(b)

F32 Sch. 1A para. 4(4) inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 8(3)

F33 Sch. 1A para. 4(5) inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 7(4) (with Sch. 52 para. 11)

Power to enquire into claims U.K.

5 (1) An officer of the Board may enquire into— U.K.

(a) a claim made by any person, or

(b) any amendment made by any person of a claim made by him,

if, before the end of the period mentioned in sub-paragraph (2) below, he gives notice in writing of his intention to do so to that person or, in the case of a partnership claim, any successor of that person.

[F34 (2) The period referred to in sub-paragraph (1) above is whichever of the following ends the latest, namely—

(a) the period ending with the quarter day next following the first anniversary of the day on which the claim or amendment was made;

(b) where the claim or amendment relates to a year of assessment, the period ending with the first anniversary of the 31st January next following that year; and

(c) where the claim or amendment relates to a period other than a year of assessment, the period ending with the first anniversary of the end of that period;

and the quarter days for the purposes of this sub-paragraph are 31st January, 30th April, 31st July and 31st October.

(3) A claim or amendment which has been enquired into under sub-paragraph (1) above shall not be the subject of—

(a) a further notice under that sub-paragraph; or

(b) if it is subsequently included in a return, a notice under [F35 section 9A(1) or 12AC(1) of this Act or paragraph 24 of Schedule 18 to the Finance Act 1998].]

Textual Amendments

F34 Sch. 1A para. 5(2)(3) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 5

F35 Words in Sch. 1A para. 5(3)(b) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 42(5); S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C21 Sch. 1A para. 5(2)(a) modified (12.2.2019) by Finance Act 2019 (c. 1), Sch. 15 para. 60(2)

Power to call for documents for purposes of enquiries U.K.

F36 6 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F36 Sch. 1A para. 6 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 77 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 5)

[F37 Appeal against notice to produce documents, etc U.K.

Textual Amendments

F37 Sch. 1A para. 6A and cross-heading inserted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 42(7); S.I. 1998/3173, art. 2

F38 6A U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F38 Sch. 1A para. 6A omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 77 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 5)

[F39 Completion of enquiry into claim U.K.

Textual Amendments

F39 Sch. 1A para. 7 and cross-heading substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 10(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 10(2)

7 (1) An enquiry under paragraph 5 above is completed when an officer of the Board by notice (a “closure notice”) informs the claimant that he has completed his enquiries and states his conclusions. U.K.

(2) In the case of a claim for discharge or repayment of tax, the closure notice must either—

(a) state that in the officer’s opinion no amendment of the claim is required, or

(b) if in the officer’s opinion the claim is insufficient or excessive, amend the claim so as to make good or eliminate the deficiency or excess.

In the case of an enquiry falling within paragraph 5(1)(b) above, paragraph (b) above only applies so far as the deficiency or excess is attributable to the claimant’s amendment.

(3) In the case of a claim that is not a claim for discharge or repayment of tax, the closure notice must either—

(a) allow the claim, or

(b) disallow the claim, wholly or to such extent as appears to the officer appropriate.

(4) A closure notice takes effect when it is issued.

(5) The claimant may apply to the [F40 tribunal] for a direction requiring an officer of the Board to issue a closure notice within a specified period.

[F41 (6) Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).]

(7) The [F42 tribunal] shall give the direction applied for unless F43 ... satisfied that there are reasonable grounds for not issuing a closure notice within a specified period.

(8) In relation to a partnership claim, references in this paragraph to the claimant are to the person who made the claim or his successor.]

Textual Amendments

F40 Word in Sch. 1A para. 7(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 56(2)

F41 Sch. 1A para. 7(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 56(3)

F42 Word in Sch. 1A para. 7(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 56(4)(a)

F43 Words in Sch. 1A para. 7(7) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 56(4)(b)

Giving effect to such amendments U.K.

8 (1) An officer of the Board or the Board shall, within 30 days [F44 after the date of issue of a closure notice amending a claim other than a partnership claim under paragraph 7(2)] above, give effect to the amendment by making such adjustment as may be necessary, whether— U.K.

(a) by way of assessment on the claimant, or

(b) by discharge of tax or, on proof to the satisfaction of the officer or the Board that any tax has been paid by the claimant by deduction or otherwise, by repayment of tax.

(2) An officer of the Board or the Board shall, within 30 days [F45 after the date of issue of a closure notice amending a partnership claim under paragraph 7(2)], give effect to the amendment, as respects each of the relevant partners, by making such adjustment as may be necessary, whether—

(a) by way of assessment on the partner, or

(b) by discharge of tax or, on proof to the satisfaction of the officer or the Board that any tax has been paid by the partner by deduction or otherwise, by repayment of tax.

(3) An assessment made under sub-paragraph (1) or (2) above shall not be out of time if it is made within the time mentioned in that sub-paragraph.

Textual Amendments

F44 Words in Sch. 1A para. 8(1) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 34(4)

F45 Words in Sch. 1A para. 8(2) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 34(5)

Appeals against such amendments U.K.

9 [F46 (1) An appeal may be brought against— U.K.

(a) any conclusion stated or amendment made by a closure notice under paragraph 7(2) above, or

(b) any decision contained in a closure notice under paragraph 7(3) above.

(1A) Notice of the appeal must be given—

(a) in writing,

(b) within 30 days after the date on which the closure notice was issued,

(c) to the officer of the Board by whom the closure notice was given.]

(2) Where, in the case of such an appeal, the issues arising include—

(a) any question arising under section 278 of the principal Act [F47 or section 56 or 460 of ITA 2007 (residence etc of claimants)];

(b) any question of residence, ordinary residence or domicile; or

(c) the question whether a fund is one to which section 615(3) [F48 of the principal Act] applies (pension funds for service abroad),

the time for bringing the appeal shall be three months from the [F49 date mentioned in sub-paragraph [F50 (1A)(b)] above].

(3) [F51 In the case of] an appeal [F52 against an [F53 amendment made by a closure notice under paragraph 7(2) above]], [F54 if an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal] may vary the amendment appealed against whether or not the variation is to the advantage of the appellant.

(4) Where [F55 any such amendment] is varied, whether by [F56 HMRC or by the tribunal] or by the order of any court, paragraph 8 above shall (with the necessary modifications) apply in relation to the variation as it applied in relation to the amendment.

[F57 (5) If, on [F58 an appeal notified to the tribunal, the tribunal decides] that a claim [F59 which was the subject of a decision contained in a closure notice under paragraph 7(3)] above should have been allowed or disallowed to an extent different from that specified in the notice, the claim shall be allowed or disallowed accordingly to the extent that appears F60 ... appropriate, but otherwise the decision in the notice shall stand good.]

Textual Amendments

F46 Sch. 1A para. 9(1)(1A) substituted for Sch. 1A para. 9(1) (with effect and application in accordance with s. 88(3), Sch. 29 para. 12(8) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 12(2)

F47 Words in Sch. 1A para. 9(2)(a) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 264(a) (with Sch. 2)

F48 Words in Sch. 1A para. 9(2)(c) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 264(b) (with Sch. 2)

F49 Words in Sch. 1A para. 9(2) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(2)

F50 Word in Sch. 1A para. 9(2) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 12(8) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 12(3)

F51 Words in Sch. 1A para. 9(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 57(2)(a)

F52 Words in Sch. 1A para. 9(3) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(3)

F53 Words in Sch. 1A para. 9(3) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 12(8) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 12(4)

F54 Words in Sch. 1A para. 9(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 57(2)(b)

F55 Words in Sch. 1A para. 9(4) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 12(8) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 12(5)

F56 Words in Sch. 1A para. 9(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 57(3)

F57 Sch. 1A para. 9(5) inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(4)

F58 Words in Sch. 1A para. 9(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 57(4)(a)

F59 Words in Sch. 1A para. 9(5) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 12(8) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 12(6)

F60 Words in Sch. 1A para. 9(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 57(4)(b)

Modifications etc. (not altering text)

C22 Sch. 1A para. 9 excluded (with application in accordance with Sch. 31 of the amending Act) by Finance Act 2014 (c. 26), s. 208(10)(11)(b)

F61 10 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F61 Sch. 1A para. 10 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 58

F62 11 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F62 Sch. 1A para. 11 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 58