[30 Recovery of overpayment of tax, etc]
Taxes Management Act 1970 (1970 c 9) | Legislation

[30  Recovery of overpayment of tax, etc]

[(1)     Where an amount of [income tax or capital gains tax] has been repaid to any person which ought not to have been repaid to him, that amount of tax may be assessed and recovered as if it were unpaid tax.

[(1A)     Subsection (1) above shall not apply where the amount of tax which has been repaid is assessable under section 29 of this Act.]

[(1B)     Subsections (2) to (8) of section 29 of this Act shall apply in relation to an assessment under subsection (1) above as they apply in relation to an assessment under subsection (1) of that section; and subsection (4) of that section as

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