WebMaking a claim U.K.. 3 (1) A claim under this Schedule may not be made more than 4 years after the end of the relevant tax year. U.K. (2) In relation to a claim made in reliance on paragraph 1(1)(a), the relevant tax year is— (a) where the amount paid, or liable to be paid, is excessive by reason of a mistake in a return or returns under section 8, 8A or 12AA of this …
Light, Back scattered Electron (BSE) and Cathodoluminescence …
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Finance Act 2005 - Legislation.gov.uk
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