Taxes Management Act 1970 section Schedule 1AB paragraph 3

Making a claim

Section Schedule 1AB paragraph 3 sets out the time limit for making a claim to recover overpaid income tax or capital gains tax, and specifies how the relevant tax year is determined depending on the nature of the overpayment.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.