Paragraph 13

United Kingdom

(1)

Section 30 of the Taxes Management Act 1970 (recovery of overpayment of tax, etc.) is amended as follows.

(2)

In subsection (1) for “tax" in the first place where it occurs substitute “ income tax or capital gains tax ”.

(3)

In subsection (2)(a), omit “or 825".

(4)

Omit subsection (2A).

(5)

In subsection (3), omit “or corporation tax".

(6)

Omit subsection (3A).

F1(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)

Omit subsection (4A).

(9)

In subsection (5)(a), for “chargeable period" substitute “ year of assessment ”.

Annotations

F1: Sch. 19 para. 13(7) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)