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Repayment claims.
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339.—(1) Any claim under sections 333 and 335 to 337 shall be made to the Special Commissioners in writing, in such form as may be prescribed by the Revenue Commissioners, and the Special Commissioners on proof of the facts to their satisfaction shall allow such claim accordingly.
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(2) The Special Commissioners shall require every such claim to be verified by affidavit, and proof of the claim may be given by the treasurer, trustee, or any duly authorised agent.
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(3) Where the Special Commissioners allow a claim they shall issue an order for repayment.
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(4) A person who makes a false or fraudulent claim for exemption under the said sections in respect of any interest, annuities, dividends or shares of annuities charged or chargeable under Schedule C shall forfeit the sum of £100.
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