(1) a person has paid an amount by way of income tax or capital gains tax1 but the person believes that the tax was not due; or
(2) a person has been assessed2 as liable to pay an amount by way of income tax or capital gains tax, or there has been a determination or direction to that effect, but the person believes that the tax is not due,
the person may make a claim to the Commissioners for HM Revenue and Customs for repayment or discharge of the amount3. Such a claim may not be made more than
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