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Regulation 13 Persons chargeable in a representative capacity

Original text. Later amendments are not shown.

Sections 71f1 (bodies of persons) and 75 (receivers appointed by a court) of TMA 1970 apply to overpayments as they apply to income tax chargeable to any person.

Annotations

Footnotes

f1

Section 71 was amended by paragraph 304 of Schedule 1 to the Corporation Tax Act 2009 (c. 4).