xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
A claim for relief under [F1section 758 of the Income Tax (Trading and Other Income) Act 2005] in respect of a payment which is made subject to deduction of tax under section 349 of the Taxes Act 1988 shall be made to the Board.
Textual Amendments
F1Words in s. 102 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 636 (with Sch. 2)