(1) Despite the provisions of Part 3 and the entitlement Acts, you are not entitled to a grant or benefit unless you make a claim for payment of the grant or benefit in respect of a claim period during which the entitlement (ignoring this subsection) arose.
(2) The claim:
(a) may relate to all the goods in respect of which you are entitled to a grant or benefit for the claim period in question; and
(b) must be in the approved form; and
(c) must include such information as is specified in the regulations; and
(d) must be signed by you, unless it is transmitted to the Commissioner in an electronic format approved by the Commissioner and contains your electronic signature; and
(e) must be given to the Commissioner before the end of 3 years after the start of the claim period.
(3) Section 9 does not, by implication, limit subsection (2) of this section.