Part 1 Income Tax and Capital Gains Tax
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 52 Recovery of Overpaid Tax etc

Section 100

Part 1 Income Tax and Capital Gains Tax

Claims for recovery of overpaid tax etc

1

In TMA 1970, for sections 33 and 33A substitute—

“33 Recovery of overpaid tax etc

Schedule 1AB contains provision for and in connection with claims for the recovery of overpaid income tax and capital gains tax.â€

2

After Schedule 1AA to that Act insert—

“SCHEDULE 1AB
Recovery of Overpaid Tax etc
Section 33
Claim for relief for overpaid tax etc
1

(1)     This paragraph applies where—

(a)     a person has paid an amount by way of income tax or capital gains tax but the person believes that the tax was not due, or

(b)     a person has been assessed as liable to pay an amount by way of income tax or capital gains tax, or there has been a determination or direction to that effect, but the person believes that the tax is not due.

(2)     The person may make a claim to the Commissioners for repayment or discharge of the amount.

(3)     Paragraph 2 makes provision about cases in which the Commissioners are not liable to give effect

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