Free legislation on LexisWeb is as enacted and does not take into account any amendments
(1) This section applies where—
(a) a return delivered to the Inland Revenue, or
(b) any other document relating to tax made by or provided to the Inland Revenue,
has been lost or destroyed, or been so defaced or damaged as to be illegible or otherwise useless.
(2) The Inland Revenue may treat the return as not having been delivered or the document as not having been made or provided.
(3) Anything done on that basis shall be as valid and effective for all purposes as it would have been if the return had not been made or the document had not been made or provided.
(4) But if as a result a person is charged with tax and he proves to the satisfaction of the General or Special Commissioners having jurisdiction in the case that he has already paid tax in respect of the transaction in question, relief shall be given, by reducing the charge or by repayment as the case may require.
This Act received Royal Assent on 10 July 2003: for provision as to the commencement and application of this section see s 124 and Sch 19.