(1) A claimant shall not be entitled to an allowance, deduction or relief under the provisions specified in the Table to section 458 in respect of any income the tax on which the claimant is entitled to charge against any other person, or to deduct, retain or satisfy out of any payment which the claimant is liable to make to any other person.
(2) Except where otherwise provided, any allowance, deduction or relief under the provisions specified in the Table to section 458 shall be given either by discharge or reduction of the assessment, or by repayment of the excess which has been paid, or by all of those means, as the case may require.
(3) Any claim shall be accompanied by a declaration and statement in the prescribed form signed by the claimant setting out -
(a) all the particular sources from which the claimant's income arises and the particular amount arising from each source,
(b) all particulars of any yearly interest or other annual payments reserved or charged on the claimant's
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