77Claims for relief under section 73(1)
This section has no associated Explanatory Notes
(1)The excess is to be treated as mentioned in section 73(1) only on a claim.
(2)A claim under subsection (1) must specify—
(a)the amount (if any) of the excess which is to be treated as mentioned in section 73(1)(a), and
(b)the amount (if any) of the excess which is to be treated as mentioned in section 73(1)(b).
(3)A claim under subsection (1) must be made not more than—
(a)4 years after the end of period A, or
(b)if later, 1 year after the end of the accounting period in which the foreign tax concerned is paid.