{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-29",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-29.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/8/paragraph/29",
  "kind": "paragraph",
  "number": "29",
  "heading": null,
  "text": "(1) This paragraph applies where—\n(a) an amount has been paid by way of a repayment of tax, and\n(b) the amount paid exceeded the amount which the Commissioners were liable at that time to repay.\n(2) The Commissioners may—\n(a) to the best of their judgment, assess the amount of the excess, and\n(b) notify the amount to the responsible member.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/29",
    "retrieved_at": "2026-10-29T09:01:44.314864+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}