# The Enactment of Extra-Statutory Concessions Order 2011, Article 7: Life assurance premium relief: repayment supplements


(1) Section 824 of the Income and Corporation Taxes Act 1988 (repayment supplements: individuals and others) is amended as follows.
(2) After subsection (2C) insert—
“(2D) Subsection (1) shall apply—
(a) to a repayment made as mentioned in section 270(4) (repayment of excess of life assurance premium relief clawed back over amount of liability) as if the repayment were a repayment of income tax paid for the tax year in which the event concerned happened; and
(b) to a payment made under paragraph 6(1) of Schedule 14 (payment where entitlement to life assurance premium relief has not been given by deduction) as if the payment were a repayment of income tax paid for the tax year in which the entitlement to relief arose.”.
(3) In subsection (3), after paragraph (ac) insert—
“(ad) if the repayment is a payment falling within subsection (2D)(b), the relevant time is 31 January next following the end of the tax year in which the entitlement to relief arose;”.

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Source: https://www.legislation.gov.uk/ukdsi/2011/9780111508053/article/7 (the official version)
Page: https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2011/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.