672. Excessive assessments or repayments; companies.

A company which believes that it has been assessed to tax more than once for the same cause and for the same accounting period1 may make a claim for relief, by notice in writing given to the Commissioners for HM Revenue and Customs2. If on a claim being made the Commissioners are satisfied that the claim is valid, they must amend the assessment or assessments concerned, or give relief by way of discharge or repayment of tax or otherwise, so as to eliminate the double charge3.

Where: (1) a person has paid an amount by way of tax4 but believes