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Schedule 1AB Recovery of overpaid tax etcC1C2F1

United Kingdom

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

  1. Claim for relief for overpaid tax etc
  2. Cases in which Commissioners not liable to give effect to claim
  3. Making a claim
  4. Determinations under section 28C: special rules
  5. The claimant: one person accountable for amounts payable by another etc
  6. The claimant: partnerships
  7. Assessment of claimant in connection with claim
  8. Amendment of partnership return etc in connection with claim
  9. Contract settlements
  10. Interpretation

Annotations

Textual amendments

F1

Sch. 1AB inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 2 (with Sch. 52 paras. 10, 11)

Modifications

C1

Sch. 1AB excluded (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(2) (with reg. 1(3))

C2

Sch. 1AB excluded (for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 7(8)