Taxes Management Act 1970 section 33

Recovery of overpaid tax etc.

Section 33 directs readers to Schedule 1AB, which contains the rules for claiming back overpaid income tax and capital gains tax.

• Section 33 does not itself contain detailed rules — it serves as a signpost to Schedule 1AB of the Taxes Management Act 1970.
• Schedule 1AB sets out the provisions for making claims to recover overpaid income tax and capital gains tax.
• The schedule covers both the right to make a claim and the connected procedural rules surrounding such claims.
• This section was introduced by Schedule 52, paragraph 1 of the Finance Act 2009.