Income Tax (Trading and Other Income) Act 2005 section 401A

Recovery of overpaid tax credit etc.

Section 401A dealt with the recovery of overpaid tax credits, but has been removed from the legislation.

  • Section 401A originally provided rules for recovering overpaid tax credits
  • The section was derived from Corporation Tax Act 2010 section 1184(1) and Schedule 1 paragraph 456
  • The section was omitted in its entirety by Finance Act 2016, Schedule 1, paragraph 13
  • The removal took effect from 15 September 2016, meaning the section no longer has any operative force

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