http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/7/2008-07-21Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2008-07-21 SCHEDULESSCHEDULE 13 Post-Consolidation AmendmentsPart I Amendments of the Taxes Act 19887In section 824—ain subsection (1) the following paragraphs shall be substituted for paragraphs (a) and (b)—ain the case of income tax or surtax paid by or on behalf of an individual for a year of assessment for which he was resident in the United Kingdom, a repayment of the tax of not less than £25 is made by the Board or an inspector after the end of the 12 months following that year of assessment; orbin the case of the special charge under Part IV of the Finance Act 1968, a repayment of the charge of not less than £25 is made by the Board or an inspector,b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cin subsection (2) for the words “Subsection (1)” there shall be substituted the words “ Subsections (1) and (1A) ” and for the words “it applies to a repayment falling within that subsection” there shall be substituted the words “ they apply to a repayment falling within subsection (1) ”,dthe following subsection shall be inserted after that subsection—2ASubsection (1) above shall apply to a repayment made in consequence of a claim under section 228 of the Income Tax Act 1952 (relief in respect of income accumulated under trusts) as if the repayment were of income tax paid by the claimant for the year of assessment in which the contingency mentioned in that section happened.ein subsection (3) the following paragraph shall be inserted after paragraph (a)—aaif the repayment is of the special charge, the relevant time, as regards so much of the charge as was paid before the end of the year 1969-70, is the end of that year, and, as regards so much of the charge as was paid in any later year of assessment, is the end of the year of assessment in which it was paid;f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sch. 13 para. 7(b) and (f) repealed by Finance Act 1989 (c. 26, SIF 63:1), ss. 187(1), 178(7), Sch. 17 Pt. X.
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<Title> SCHEDULES</Title>
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<Number>SCHEDULE 13</Number>
<TitleBlock>
<Title> Post-Consolidation Amendments</Title>
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<Number>Part I</Number>
<Title> Amendments of the Taxes Act 1988</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/7/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/7" RestrictEndDate="2016-09-15" id="schedule-13-paragraph-7">
<Pnumber>7</Pnumber>
<P1para>
<Text>In section 824—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/7/a/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/7/a" id="schedule-13-paragraph-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (1) the following paragraphs shall be substituted for paragraphs (a) and (b)—</Text>
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<Pnumber>a</Pnumber>
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<Text>in the case of income tax or surtax paid by or on behalf of an individual for a year of assessment for which he was resident in the United Kingdom, a repayment of the tax of not less than £25 is made by the Board or an inspector after the end of the 12 months following that year of assessment; or</Text>
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<Pnumber>b</Pnumber>
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<Text>in the case of the special charge under Part IV of the Finance Act 1968, a repayment of the charge of not less than £25 is made by the Board or an inspector,</Text>
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b
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<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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<Pnumber>c</Pnumber>
<P3para>
<Text>
in subsection (2) for the words “Subsection (1)” there shall be substituted the words
<InlineAmendment>“ Subsections (1) and (1A) ”</InlineAmendment>
and for the words “it applies to a repayment falling within that subsection” there shall be substituted the words
<InlineAmendment>“ they apply to a repayment falling within subsection (1) ”</InlineAmendment>
,
</Text>
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<Pnumber>d</Pnumber>
<P3para>
<Text>the following subsection shall be inserted after that subsection—</Text>
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<P2>
<Pnumber>2A</Pnumber>
<P2para>
<Text>Subsection (1) above shall apply to a repayment made in consequence of a claim under section 228 of the Income Tax Act 1952 (relief in respect of income accumulated under trusts) as if the repayment were of income tax paid by the claimant for the year of assessment in which the contingency mentioned in that section happened.</Text>
</P2para>
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<Pnumber>e</Pnumber>
<P3para>
<Text>in subsection (3) the following paragraph shall be inserted after paragraph (a)—</Text>
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<P3>
<Pnumber>aa</Pnumber>
<P3para>
<Text>if the repayment is of the special charge, the relevant time, as regards so much of the charge as was paid before the end of the year 1969-70, is the end of that year, and, as regards so much of the charge as was paid in any later year of assessment, is the end of the year of assessment in which it was paid;</Text>
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<Pnumber>
<CommentaryRef Ref="c13531731"/>
f
</Pnumber>
<P3para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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<Commentaries>
<Commentary id="c13531731" Type="F">
<Para>
<Text>
<CitationSubRef id="c01604" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/paragraph/7/b" SectionRef="schedule-13-paragraph-7-b">Sch. 13 para. 7(b)</CitationSubRef>
and (f) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c01605" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 63:1)</Citation>
,
<CitationSubRef id="c01606" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/187/1" CitationRef="c01605" SectionRef="section-187-1">ss. 187(1)</CitationSubRef>
,
<CitationSubRef id="c01607" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/178/7" CitationRef="c01605" SectionRef="section-178-7">178(7)</CitationSubRef>
,
<CitationSubRef id="c01608" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/17/part/X" Operative="true" CitationRef="c01605" SectionRef="schedule-17-part-X">Sch. 17 Pt. X</CitationSubRef>
.
</Text>
</Para>
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