SCHEDULES

C1C2C3C5C6C7C8C9C10C11C12C13C16F1SCHEDULE 1A Claims etc. not included in returns

Annotations:
Amendments (Textual)
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))

C5

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

C6

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)

C7

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)

C8

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)

C9

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)

C11

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

C12

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

C16

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)))

Making of claims

C15C142

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.

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.

C45

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;

F2b

such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct; F3and

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;F4...

F4c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 F5... 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.