17Recovery of over-payment of value added tax etc.
(1)In section 31 of the [1972 c. 41.] Finance Act 1972 (assessment to tax) after subsection (1) there shall be inserted the following subsections: —
“(1A)In any case where—
(a)an amount has been repaid to any person as being a repayment of tax, which ought not to have been repaid, or
(b)an amount has been paid to any person as being due to him in accordance with section 3(5) of this Act, which ought not to have been paid to him,
the Commissioners may assess that amount as being tax due from him in the prescribed accounting period in which the amount was repaid or, as the case may be, paid and notify it to him accordingly.
(1B)Where a person is assessed under subsections (1) and (1A) above in respect of the same prescribed accounting period the assessments may be combined and notified to him as one assessment.”
(2)In subsections (2), (4) and (6) of that section after the words " subsection (1)" there shall be inserted the words " or subsection (1A) ".
(3)In section 40(1)(b)(i) of the [1972 c. 41.] Finance Act 1972 (appeals against assessments) after the words " subsection (1) " there shall be inserted the words " or (1A) ".
(4)The preceding provisions of this section shall not have effect in relation to any amounts repaid or paid to any person before the passing of this Act.