Part 3 Supplementary
Finance Act 2009 (2009 c 10) | Legislation

Part 3 Supplementary

Attribution of repayments

13

(1)     This paragraph applies for the purpose of determining, for the purposes of this Schedule, how a repayment to a person (“Pâ€) in respect of income tax for a tax year is to be attributed to payments made in respect of that tax.

(2)     Such a repayment

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