[F11(1)In this Schedule—U.K.
(a)any reference to a claim includes a reference to an election or notice; and
(b)any reference to the amount in which a person is chargeable to tax is a reference to the amount in which he is so chargeable after taking into account any relief or allowance for which a claim is made.
[F2(2)For the purposes of this Schedule, two or more claims made by the same person are associated with each other if each of them is any of the following—
(a)a claim to which this Schedule applies, or
(b)a claim to which Schedule 4A to the principal Act applies (creative artists: relief for fluctuating profits),
and the same year of assessment is the earlier year in relation to each of those claims.
(3)In sub-paragraph (2) above, any reference to claims includes—
(a)in the case of a claim to which this Schedule applies, a reference to amendments and revocations to which paragraph 4 below applies;
(b)in the case of a claim to which Schedule 4A to the principal Act applies, a reference to amendments and revocations to which paragraph 9 of that Schedule applies.]]
Textual Amendments
F1Sch. 1B inserted (with effect in accordance with s. 128(11) of the amending Act) by Finance Act 1996 (c. 8), s. 128(2), Sch. 17
F2Sch. 1B para. 1(2)(3) substituted (with application in accordance with Sch. 24 para. 3(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 24 para. 3(1)