The beneficiary should also advise their tax office that they wish to claim relief.

You claim relief from the people who collect poll tax.

Nor do you have to go through the formality of claiming relief on it.

You should instead claim relief for this under code 020 (paragraph 3.20).

You can claim relief for the tax year when the investment is made and in the four years following that.

Yes, you will not be able to claim relief on:

However, this kept prices artificially high and made more people claim poor relief.

You may be able to claim special relief for the following assets:

Normally, you should claim relief at the time of import.

Can I claim relief after the animals have been imported and customs charges paid?