SCHEDULES
F1SCHEDULE 1ABRecovery of overpaid tax etc
The claimant: one person accountable for amounts payable by another etc
4
1
Sub-paragraph (2) applies where, under a relevant enactment, a person (“P”) is accountable to the Commissioners for—
a
an amount representing income tax or capital gains tax that is or is estimated to be payable by another person (“T”), or
b
any other amount that, under a relevant enactment, has been or is to be set off against a liability of T.
2
A claim under this Schedule in respect of the amount may be made only by T.
3
Sub-paragraph (4) applies where—
a
a person (“P”) has paid an amount described in sub-paragraph (1)(a) or (b) in the belief that P was accountable to the Commissioners for the amount under a relevant enactment, but
b
P was not so accountable.
4
A claim under this Schedule in respect of the amount may be made only by P.
5
The Commissioners are not liable to give effect to a claim under sub-paragraph (4) if or to the extent that the amount has been repaid to T or set against amounts payable to the Commissioners by T.
6
“Relevant enactment” means—
a
PAYE regulations,
b
Chapter 3 of Part 3 of the Finance Act 2004 or regulations under that Chapter (construction industry scheme), or
c
any other provision of or made under the Taxes Acts.
Sch. 1AB inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 2 (with Sch. 52 paras. 10, 11)