# Social Security Contributions and Benefits Act 1992, Paragraph 7BA


The Inland Revenue may by regulations provide for amounts in respect of contributions or interest that fall to be paid or repaid in accordance with any regulations under this Schedule to be set off, or to be capable of being set off, in prescribed circumstances and to the prescribed extent, against any such liabilities under regulations under this Schedule of the person entitled to the payment or repayment as may be prescribed.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/1/paragraph/7BA (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-1/paragraph-7BA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.