Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Management Act 1970 Schedule 1AB paragraph 8
Contract settlements
Paragraph 8 deals with how overpaid tax claims work where an amount has been paid under a contract settlement in connection with income tax or capital gains tax, particularly where the person who made the payment is not the same person as the taxpayer from whom the tax was believed to be due.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.