Section 17 Repayment: tax paid at basic rate instead of [starting rate for savings]
|
|
 |
£8.04 on Kindle |
 |
£20 eBook download |
Amendments
Heading words substituted for the words “starting or savings rate” by Finance Act 2008 section 5 and Schedule 1 para 8(3) for 2008-09 and later tax years.
(1) This section applies if income tax at the basic rate has been paid on income on which income tax is chargeable at the [starting rate for savings]1.
Amendments
1 Substituted for the words “starting or savings rate” by Finance Act 2008 section 5 and Schedule 1 para 8(2) for 2008-09 and later tax years.
(2) If a claim is made, any necessary repayment of tax must be made.
|
|
