Part VI [Overpaid Tax,] Excessive Assessments or Repayments, etc
Finance Act 1998 (1998 c 36) | Legislation

Part VI [Overpaid Tax,] Excessive Assessments or Repayments, etc

Relief in case of double assessment

50

(1)     A company which believes it has been assessed to tax more than once for the same cause and for the same accounting period may make a claim for relief—

(a)     by notice in writing,

(b)     given to the Board.

(2)     If on a claim being made the Board are satisfied that the company has been assessed to tax more than once for the same cause and for the same accounting period, they shall amend the assessment or assessments concerned, or give relief by way of discharge or repayment of tax or otherwise, so as to eliminate the double charge.

[(3)     An appeal may be brought against the Board's decision on a claim for relief under this paragraph.]

[Claim for relief for overpaid tax etc

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(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 or direction to that effect, but the

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