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Part VI Credits and repayments

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

  1. Tax credits
  2. Repayments of overpaid levy
  3. Supplemental provisions about repayments etc.
  4. Reimbursement arrangements
  5. Interest payable by the Commissioners
  6. Assessment for excessive repayment
  7. Assessment for overpayments of interest
  8. Assessments under paragraphs 67 and 68
  9. Interest on amounts assessed
  10. Assessments to interest under paragraph 70
  11. Supplementary assessments
  12. Set-off of or against amounts due under this Schedule
  13. Set-off of or against other taxes and duties
  14. Restriction on powers to provide for set-off
  15. Part VI: supplemental provisions

Notes on Schedule 6

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)