Where any provision of the Taxes Acts1 provides for relief to be given, or any other thing to be done, on the making of a claim or election, the following provisions have effect in relation to the claim or election2.
A claim for relief, an allowance or a repayment of tax must be for an amount which is quantified at the time the claim is made3; and where notice requiring a return to be submitted4 has been given, a claim must not at any time be made otherwise than by being included in such a return if it could, at
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