Where a claim could be made by being included in a return under section 11 of the Management Act, or an amendment of such a return, it must be so made.

Section 42 of and Schedule 1A to the Management Act (procedure for making claims) shall not apply to the making of claims.

A claim not included in a return or an amendment of a return must be made to an officer of the Board and must be supported by such documents as the officer may require.

The claim shall be made in such form as the Board may determine.

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.