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Part 10 Repayments

United Kingdom

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

  1. 25Repayments of overpaid tax
  2. 26Supplementary provision about repayment etc
  3. 27Supplementary provision about repayment etc
  4. 28Reimbursement arrangements
  5. 29Assessment for excessive repayment
  6. 30Supplementary assessments
  7. 31Further provision about assessments under paragraphs 29 and 30
  8. 32Time limit for assessments