Part 6 Relief in Case of [Overpaid Tax or] Excessive Assessment
Finance Act 2003 (2003 c 14) | Legislation

Part 6 Relief in Case of [Overpaid Tax or] Excessive Assessment

Relief in case of double assessment

33

(1)     A person who believes he has been assessed to tax more than once in respect of the same matter may make a claim [to the Inland Revenue for relief against any double charge].

(2)     . . .

(3)     . . .

[(4)     An appeal may be made against a decision on a claim for relief under this paragraph.]

[Claim for relief for overpaid tax etc

34

(1)     This paragraph applies where—

(a)     a person has paid an amount by way of tax but believes that the tax was not due, or

(b)     a person has been assessed as liable to pay an amount by way of tax, or there has been a determination to that effect, but the person believes that the tax is not due.

(2)     The person may make a claim to the Commissioners for Her Majesty's Revenue and Customs for repayment or discharge of the amount.

(3)     Paragraph 34A makes provision about cases in which the Commissioners for Her Majesty's Revenue and Customs are not liable to give effect to a claim under this paragraph.

(4)     The following

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