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Part III ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 5Accounting periods
  2. 6Returns
  3. 7Content of returns
  4. 8Payment
  5. 9Records
  6. 10Records
  7. 11Records
  8. 12Bad debts: entitlement to tax credit
  9. 13Other tax credits: entitlement
  10. 14Tax credits: general
  11. 15Tax credits: general
  12. 16Tax credits: general
  13. 17Bad debts and other tax credits: supplementary provisions
  14. 18Bad debts and other tax credits: supplementary provisions
  15. 19Form and manner of claim for repayment of overpaid AL
  16. 20Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded
  17. 21Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded
  18. 22Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded
  19. 23Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded
  20. 24Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded
  21. 25Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded
  22. 26Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded
  23. 27Correction of errors in AL returns
  24. 28Correction of errors in AL returns
  25. 29Correction of errors in AL returns
  26. 30Set-off
  27. 31Set-off
  28. 32Set-off
  29. 33Set-off