Schedules
Schedule 14Administration of multinational top-up tax
Part 12Appeals and claims
52Claims in relation to overpaid tax
1
This paragraph applies where one or more of Cases A to D apply.
2
Case A applies where a member of the claimant’s group has an unpaid liability to tax.
3
Case B applies where the claimant is seeking or will be able to seek relief by taking other steps under this Part of this Act.
4
Case C applies where the claimant—
a
could have sought relief by taking such steps within a period that has now expired, and
b
knew, or ought reasonably to have known, before the end of that period that such relief was available.
5
Case D applies where—
a
the amount paid is excessive by reason of a mistake in calculating the amount of tax payable by members of the claimant’s group for the accounting period, and
b
the amount was calculated in accordance with the practice generally prevailing at the time.
6
Where this paragraph applies, the Commissioners are not liable to repay any amount paid by way of multinational top-up tax by reason of the fact it was not tax due.