SCHEDULES
SCHEDULE 19 Self-assessment: claims and enquiries
Claims not included in returns
8
(1)
In Schedule 1A (claims not included in returns), in paragraph 4 (giving effect to claims and amendments), in sub-paragraph (1) for “(1A) and (3)” there shall be substituted “
(1A), (3) and (4)
”
.
(2)
In sub-paragraph (2) of that paragraph, for “sub-paragraph (3)” there shall be substituted “
sub-paragraphs (3) and (4)
”
.
(3)
After sub-paragraph (3) there shall be inserted the following sub-paragraph—
“(4)
Nothing in this paragraph applies in relation to a claim or an amendment of a claim if the claim is not one for discharge or repayment of tax.”
F19
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