[F16(1)As soon as practicable after a claim is made, or is amended under paragraph 4 or 5, the Inland Revenue shall give effect to the claim or amendment by discharge or repayment of tax.U.K.
(2)Where the Inland Revenue enquire into a claim or amendment—
(a)sub-paragraph (1) does not apply until a closure notice is given under paragraph 11 (completion of enquiry), and then it applies subject to paragraph 13 (giving effect to amendments under paragraph 11), but
(b)the Inland Revenue may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as they think fit.]
Textual Amendments
F1Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40