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Income and Corporation Taxes Act 1988
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Changes over time for: Paragraph 6
Version Superseded: 06/04/2007
Alternative versions:
- 01/02/1991- Amendment
- 29/04/1996- Amendment
- 01/04/2000
Point in time - 06/04/2007- Amendment
- 21/07/2009- Amendment
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Point in time view as at 01/04/2000. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Paragraph 6 is up to date with all changes known to be in force on or before 25 November 2024. 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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6(1)M1Where in any year of assessment the relief to which a person is entitled under section 266, otherwise than in accordance with subsections (6) and (7) of that section, has not been fully given in accordance with that section and the preceding provisions of this Schedule, he may claim relief for the difference, and relief for the difference shall then be given by a payment made by the Board or by discharge or repayment of tax or partly in one such manner and partly in another; and where relief so given to any person exceeds that to which he is entitled under section 266, he shall be liable to make good the excess and an inspector may make such assessments as may in his judgment be required for recovering the excess.
(2)The Management Act shall apply to any assessment under this paragraph as if it were an assessment to tax for the year of assessment in which the relief was given F1. . . .
Textual Amendments
F1Words in Sch. 14 para. 6(2) repealed (with effect in accordance with Sch. 18 para. 17(5) of the repealing Act) by Finance Act 1996 (c. 8), Sch. 18 para. 11(2), Sch. 41 Pt. 5(8), Note
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M1Source—1976 Sch.4 15
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