SCHEDULES
SCHEDULE 20 Claims etc. not included in returns
Giving effect to claims and amendments
4
1
At the beginning of sub-paragraph (1) of paragraph 4 of that Schedule (giving effect to claims and amendments) there shall be inserted the words “
Subject to sub-paragraphs (1A) and (3) below and to any other provision in the Taxes Acts which otherwise provides,
”
.
2
After that sub-paragraph there shall be inserted the following sub-paragraph—
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 section 203 of the principal Act, sub-paragraph (1) above shall apply as if for the word “shall” there were substituted the word “may”.
3
At the beginning of sub-paragraph (2) of that paragraph there shall be inserted the words “
Subject to sub-paragraph (3) below,
”
.
4
After the said sub-paragraph (2) there shall be inserted the following sub-paragraph—
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 7(4) below, the officer’s enquiries are treated as 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.