# Finance Act 2015, Paragraph 52


(1) Section 59B (payment of income tax and capital gains tax) is amended as follows.
(2) In subsection (1)(b), after “59A” insert “ or 59AA ”.
(3) After subsection (2) insert—
“(2A) The reference in subsection (1)(b) to payments on account under section 59AA does not include any amounts already repaid under section 59AA(5).”

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/52 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.