[F133Recovery of overpaid tax etcU.K.
Schedule 1AB contains provision for and in connection with claims for the recovery of overpaid income tax and capital gains tax.]
Textual Amendments
F1S. 33 substituted for ss. 33, 33A (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 1 (with Sch. 52 para. 11)
Modifications etc. (not altering text)
C1 S. 33 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)