Claim for repayment in advance of liability being establishedU.K.
3(1)Section 59DA of the Taxes Management Act 1970 is amended as follows.U.K.
(2)In subsection (7) (deductions under section 559 of the Taxes Act 1988 to be disregarded in considering whether amount paid by company exceeds its probable tax liability, where claim made before return delivered) for “section 559 of the principal Act” substitute “ section 61 of the Finance Act 2004 ”.