Oil Taxation Act 1975

[F113C(1)A claim under paragraph 13A may not be made more than 4 years after the end of the relevant chargeable period.U.K.

(2)In relation to a claim made in reliance on paragraph 13A(1)(a), the relevant chargeable period is—

(a)where the amount paid, or liable to be paid, is excessive by reason of a mistake in a return or returns under paragraph 2 or 5, the chargeable period to which the return (or, if more than one, the first return) relates, and

(b)otherwise, the chargeable period in respect of which the amount was paid.

(3)In relation to a claim made in reliance on paragraph 13A(1)(b), the relevant chargeable period is [F2—

(a)where the amount liable to be paid is excessive by reason of a mistake in a return or returns under paragraph 2 or 5, the chargeable period to which the return (or, if more than one, the first return) relates, and

(b)otherwise,] the chargeable period to which the assessment relates.

(4)A claim under paragraph 13A must be in such form as the HMRC may prescribe.]