§ 41 — Proof of claims for deduction or relief

41.—(1) Every individual who claims any deduction or relief under this Part must make his or her claim on the proper form.(2) Such deduction or relief must be granted if the claim contains such particulars and is supported by such proof as the Comptroller may require.

—(1) Every individual who claims any deduction or relief under this Part must make his or her claim on the proper form.

(2) Such deduction or relief must be granted if the claim contains such particulars and is supported by such proof as the Comptroller may require.