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Paragraph 21

Original text. Later amendments are not shown.

In section 100 of TCMA (taxpayer notices following a tax return), in subsection (5)—

(a)

omit the “or” after paragraph (b);

(b)

after paragraph (c) insert—

“(d)

an amount of tax credit to which the person is not entitled may have been claimed, or

(e)

a claim for tax credit may be or have become excessive.”