# Finance Act 2009, Paragraph 9


In the case of a repayment made in consequence of a claim under section 228 of the Income Tax Act 1952 (relief in respect of income accumulated under trusts), the repayment is to be treated as if it were a repayment of income tax paid by the claimant for the tax year in which the contingency mentioned in that section happened.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.