99Assessment to recover excessive repayment of taxS
This section has no associated Explanatory Notes
(1)If an amount of tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid tax.
(2)If the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.
Commencement Information
I1S. 99 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)