VCM91370 - CVS: investors and reliefs: withdrawal of investment relief: procedure
FA00/SCH15/PARA60 (1)
Where any investment relief which has been obtained is found not to have been due, or falls to be withdrawn by reason of some later event, an assessment should be made, under Case VI of Schedule D, for the accounting period for which the relief was obtained. The assessment should be in such an amount as will recover the excess relief.
This assessment cannot be made in COTAX, it has to be made manually, using a CT10Z set. The particulars to enter on the assessment are, 바카라 사이트˜Paragraph 60, Schedule 15, FA 2000 assessment to recover excessive investment relief바카라 사이트™. The tax should be shown as payable NOW.