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.