SCHEDULES

[F1 SCHEDULE 1AB U.K.Recovery of overpaid tax etc

Textual Amendments

F1 Sch. 1AB inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 2 (with Sch. 52 paras. 10, 11)

Modifications etc. (not altering text)

C1 Sch. 1AB excluded (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(2) (with reg. 1(3))

Making a claim U.K.

3 (1) A claim under this Schedule may not be made more than 4 years after the end of the relevant tax year. U.K.

(2) In relation to a claim made in reliance on paragraph 1(1)(a), the relevant tax year is—

(a) where the amount paid, or liable to be paid, is excessive by reason of a mistake in a return or returns under section 8, 8A or 12AA of this Act, the tax year to which the return (or, if more than one, the first return) relates, and

(b) otherwise, the tax year in respect of which the payment was made.

(3) In relation to a claim made in reliance on paragraph 1(1)(b), the relevant tax year is[F2 —

(a) where the amount liable to be paid is excessive by reason of a mistake in a return or returns under section 8, 8A or 12AA, the tax year to which the return (or, if more than one, the first return) relates, and

(b) otherwise,] the tax year to which the assessment, determination or direction relates.

(4) A claim under this Schedule may not be made by being included in a return under section 8, 8A or 12AA of this Act.

[F3 (5) Sub-paragraph (1) is subject to paragraph 3A.]]

Textual Amendments

F2 Words in Sch. 1AB para. 3(3) inserted (with effect in accordance with s. 232(4) of the amending Act) by Finance Act 2013 (c. 29), s. 232(1)

F3 Sch. 1AB para. 3(5) inserted (with effect in accordance with art. 5 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2011 (S.I. 2011/1037), arts. 1, 2(3)