OpenLegislation

Section 401A Recovery of overpaid tax credit etcF1

United Kingdom Repealed

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Annotations

Textual amendments

F1

S. 401A omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 13

Notes on Chapter 3

Textual amendments

F1

Words in Pt. 4 Ch. 3 heading substituted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 2

F2

Words in Pt. 4 Ch. 3 heading substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 3

Notes on Employee-ownership trusts

Textual amendments

F1

S. 401ZA and cross-heading inserted (with effect in accordance with Sch. 6 para. 9(2) of the amending Act) by Finance Act 2025 (c. 8), Sch. 6 para. 9(1)