- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/2013)
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Finance Act 2008
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Rhagor o Adnoddau
Changes over time for: Section 130
Version Superseded: 17/07/2014
Alternative versions:
- 21/07/2008- Amendment
- 06/04/2012- Amendment
- 01/01/2013
Point in time - 17/07/2014- Amendment
- 15/09/2016- Amendment
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Point in time view as at 01/01/2013. This version of this provision has been superseded.
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Finance Act 2008, Section 130 is up to date with all changes known to be in force on or before 06 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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130Set-off: England and Wales and Northern IrelandU.K.
(1)This section applies where there is both a credit and a debit in relation to a person.
(2)The Commissioners may set the credit against the debit (subject to section 131 and any obligation of the Commissioners to set the credit against another sum).
(3)The obligations of the Commissioners and the person concerned are discharged to the extent of any set-off under subsection (2).
(4)“Credit”, in relation to a person, means—
(a)a sum that is payable by the Commissioners to the person under or by virtue of an enactment, or
(b)a relevant sum that may be repaid to the person by the Commissioners.
(5)For the purposes of subsection (4), in relation to a person, “relevant sum” means a sum that was paid in connection with any liability (including any purported or anticipated liability) of that person to make a payment to the Commissioners under or by virtue of an enactment or under a contract settlement.
(6)“Debit”, in relation to a person, means a sum that is payable by the person to the Commissioners under or by virtue of an enactment or under a contract settlement.
(7)In this section references to sums paid, repaid or payable by or to a person (however expressed) include sums that have been or are to be credited by or to a person.
(8)This section has effect without prejudice to any other power of the Commissioners to set off amounts.
F1(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10)Subsections (1) to (8) extend to England and Wales and Northern Ireland only.
Textual Amendments
F1S. 130(9) repealed (retrospective to 6.4.2012) by Finance Act 2012 (c. 14), s. 50(3)(a)(4)
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