Paragraph 1 F1

(1)

This paragraph applies where—

(a)

a person has paid an amount by way of income tax or capital gains tax but the person believes that the tax was not due, or

(b)

a person has been assessed as liable to pay an amount by way of income tax or capital gains tax, or there has been a determination or direction to that effect, but the person believes that the tax is not due.

(2)

The person may make a claim to the Commissioners for repayment or discharge of the amount.

(3)

Paragraph 2 makes provision about cases in which the Commissioners are not liable to give effect to a claim under this Schedule.

(4)

Paragraphs 3 to 7 (and sections 42 to 43C and Schedule 1A) make further provision about making and giving effect to claims under this Schedule.

(5)

Paragraph 8 makes provision about the application of this Schedule to amounts paid under contract settlements.

(6)

The Commissioners are not liable to give relief in respect of a case described in sub-paragraph (1)(a) or (b) except as provided—

(a)

by this Schedule and Schedule 1A (following a claim under this paragraph), or

(b)

by or under another provision of the Income Tax Acts or an enactment relating to the taxation of capital gains.

(7)

For the purposes of this Schedule an amount paid by one person on behalf of another is treated as paid by the other person.

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)

Notes on Schedule 1AB

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)