Finance Act 2001

Income tax relief: repayment supplementsU.K.

3(1)In Schedule 15B to the Taxes Act 1988 (relief from income tax), omit paragraph 1(7) (modification of provisions relating to repayment supplements where effect given to claim for relief by repayment of tax).

(2)The amendment made by this paragraph has effect in relation to repayments of tax on or after 7th March 2001.