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PART 7U.K.SPECIAL CASES

[F1CHAPTER 2AU.K.SOCIAL SECURITY LUMP SUMS

Repayment to recipient during tax yearU.K.

133F.  The Department may repay tax deducted from a lump sum to a recipient at any time during the tax year in which it was paid, if it appears to the Department that the incorrect rate of income tax was applied to the payment due to an administrative error by the Department.]