If an insurer or taxable intermediary pays tax which is not due it is entitled to a repayment1. A claim must be made2 within four years of the tax being paid3. The claim must be made in writing and state the amount of the claim and how it has been calculated4.
The manner and form of the claim are prescribed in regulations made under FA 1994, Sch 7 para 8(6)5.
Many
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